income tax and capital gain when property is sold over cirlce rates, Income Tax

[sinha subod]

Sir, when a property is sold over the circle rates ( guideline rates) thn with regards to LTCG without indexation, is there any difference on the rates for amounts which are upto the local guideline rates and amount above it.

2 Is there any income tax also payable over and above this LTCG, and if yes, once again, will there be any difference in rates for the amount upto the guideline rate and the amount which is above that.