The Paragraph 15, Schedule 2 of the Act provides us the guidelines.
For the unconditional contract, (i.e. the sale of property which is not subject to the government consent), the date of acquisition is the date of the agreement.
However, for conditional contract, like the mentioned above, the date of acquisition is the date of approval given by government.
Therefore, the date of acquisition is 01.02.2008, and if the property sold on or before 31.01.2013, the gain obtained is subject to the real property gains tax.
Same principle applies to date of disposal.
If the above property is going to be sold, which is also subject to government consent, and the government consent obtained on or before 31.01.2013, the transaction is subjected to real property gains tax, regardless when the agreement is dated.