New amendments to joint development agreement in budget

I had a JDA signed in 2013. Building should be complete with occupancy certificate in April/may.

Didn't offer capital gains in 2013. Based on scrutiny of builders accounts, got notice 131 from investigation team in dec. 

Went through an auditing firm to respond quoting some case laws in favour of assessee and tax will be paid in 2017 after completion.

I was told usually dept will quote case laws in their favor to get taxes, but usually can convince them to wait as you don't have money to pay.

Now with the new proposal in budget, am I covered to offer capital gain after completion?

Also was there any clarity provided on how LTCG is calculated in case of JDA?