Capital gin provision utilization

My Brother has sold a residential property which he purchased from his income. The sale registered on 23rd of January-2014 His CA advised him to put some amount in Capital Gain Saving account after calculating the necessary details for ITR filed on 31st-July-2014 Two year completed on 23rd of Jan-2015 he is not able to get the property. I would like to ask the following  Capital gain scheme provide the Three years’ time means 36 months or 3 Financial years if we calculate this way, Year 2014 Financial Years finished on 31st March-2014 He hardly got 67 Days in that Financial year. As of now still he is looking for a land to construct the House. 2.” The Provision says that within a period of 1 year before or 2 years after the date of transfer, a residential house should be purchased or constructed within a period of 3 years after the date of transfer.” a. 3 years means 36 months from the sale of previous property ? b. Here if construction the land should have been purchased within two years ? and 3rd year the construction completed ? or in 3rd year the land can be purchased and full capital gain provision can be utilized, Because if we count 36 months from the Sale, we still have 3rd year to construct the house that is until 23rd of Jan-2017. Within this remaining period can buy the land and construct the house. 2) The expanses towards the Registration Fee, Broker Fee, DD charges, Fee towards the layout & construction permission from the Municipality, Land regularization Penalty, etc can be made from Capital gain saving account? (The entire capital gain amount is in Cap. Gain Saving Account) Or this provision is only the expanses towards the seller and construction?   Kindly advise.