Computation of Capital gain n get exemption to pay minimal cap. gain tax

Dear Sir/Madam,

Date of purchase of Villa -03.02.2017
Date of Sale of Villa -30.09.2020
Paid via DD dated 29.09.20
Date of Agreement - 31.08.2020
Token RECVD. from buyer on 22.8.20

Sales Consideration @ 59 lakh
Cost of Acquisition @ 4195881/-

Seller wants to buy another residential house/land with this money. How he can save more n more Cap gain tax.
Also compute the Cap gain tax.

thanks
regards
Shyam singh