Capital Gain - Income Tax

Section 45 (5A) of Income tax provides formula for levy of capital gain tax for land owner who develops the property through registered JDA . The section provides that capital gain will be levied in the previous year in which certificate of completion is issued by the competent authority and the consideration will be arrived as stamp duty value on the date of issue of completion certificate of the share of landlord received from the developer. My related queries are Whether the consideration methodology prescribed in the said section is subject to section 50C of income tax Act or not withstanding sec 50C . There are many small projects developed through JDA and there is no statutory requirement for issue of completion certificate for such small property. How to determine the year in which tax is to be paid in such cases. It is not clear when and what value the capital gain tax is to be paid for projects developed though Unregistered JDAs