Capital gain

Your question is not clear

I mean if an individual holds two different land and he transfer one land then what will be tax implication or how tax can be planned or any exemption can be claimed.

Capital gain tax will be imposed.. you may plan to invest proceeds in tax saving scheme and claim exemption from payment of capital gain tax

ok thank you.

Capital gain imposed on the basis of period period of holding

If land is long term asset then CG will be 20.8% otherwise average slab rate

Exemption available u/s 54F(sale if any longterm capital asset other than residential house)
Criteria :
To whom :individual /HUF
When: invested in residential house(assessee doesn't own more than one residential house at the time of purchasing new residential house)
Time period : if purchased then
1 year before
Or
2 year after
If constructed then 3 years after
Howmuch : proportionately on the basis of net consideration and investment
Lock in period : 3 years( means you can't sale such newly purchased residential house upto 3 years otherwise exemption will be withdraw)

If above land is agricultural then you can enjoy sec 54B also.