Capital gain

Q1.wheather year of  agreement to sale shall be regarded as year of trf for the pupose of computing capital gain or actual year in which sale deed is carried out?

Q2. For claiming exemption u/s 54 investement in new house property can be claimed if only agreement to purchase hp is made? or actual registry shall be made?

Q3. wheather acquiring plot of land can be regarded has investement in hp for claiming exemption u/s 54 and 54F