The Property acquisition and disposal dates are based on the date of signing the Sales & Purchase Agreement (SPA) for both completed and under construction properties.
If you inherited a property from a relative or friend who has passed away, when selling it off (you will be known as the executor), as per the RPGT Act for deceased’s estates:
Date of death of the deceased = Acquisition Date by the executor
The executor oversees the selling or disposing the estate before distributing it to the beneficiaries. The RPGT charged on the deceased’s estate is based on this acquisition date by the executor.