Capital gain tax save

Narahari from Bangalore sold a plot for ₹43 lakhs and deposited the funds into a capital gains account. He is now buying a 15-year-old flat for ₹37 lakhs and wants to know if the remaining ₹6 lakhs can be used for home improvements like new wardrobes, tiling, fixtures, and painting to avoid capital gains tax. Opinions suggest fixtures are allowed, but loose furniture, painting, and miscellaneous items may not qualify.