Nr - deduction u/s. 54 -construction on land of mother

Can you please provide me a clarification on Exemption u/s 54 - Assessee is an NR who sold a flat (LTCA) and is constructing a house on land owned in his mother's name - is he eligible for deduction u/s 54. If not, can he enter into an agreement with his mother so as to obtain partial ownership and claim exemption u/s 54 or is there anything that can be done so as to claim exemption u/s 54 Thank you.