Long Term Capital Gain related

Hi Friends,

One of our client has purchased Flat at Vashi, Navi Mumbai having Market Value 23,40,000 & Agreement Value 13,00,000 on 16.06.2015.

Now, he wants to sale this flat at 32,20,000 resulting in LTCG at 11,18,000 (After Indexation).

Also he has purchased another under construction Flat at Dombivli East, registration for this flat was done on 20.05.2021 for Market Value 36,25,300 & Agreement Value Rs.56,26,350 for which payments are going till date. Possession of the Flat will be given mid December 2024.

Now, my question is whether this LTCG can be adjusted against Purchase of New Under Construction Flat ?

Thanks in advance