Income tax applicability on sale of urban agriculture land

Dear Sir, Our customer sold at urban agriculture land. And they invested money as follows; 01) 10% amount used in Purchase a rural agriculture land. 02) 15% used for Shop Purchase 03) 35% used for another shop purchase 04) 12% to 15% used for renovation of home. 05) Some amount paid to his relatives. 06) Balance amount used else where. Now, please guide us, what we can do to reduce / nil tax liability.