Concerning tax savings or understanding the long-term capital gains tax rateg

Respected Sir/Madam, could you please tell me?

Q1, Mr ABC Ltd, a partnership firm, paid Rs 3cr for land under its firm name in FY 2025, and it later sold the land for Rs 5cr. 2 cr long-term capital gain is the difference.

* What is the applicable LTCG tax rate? 12.5% or 30%

* Can we reinvest our 2 cr in LTCG income in another piece of land to save taxes or something?,