Period of holding as per JDA-Sec.45(5A) and Sec.2(47)

Dear Sir, I am an individual who purchased a Vacant site on 25-02-2025 and subsequently entered into a Joint Development Agreement (JDA) on 28-02-2025. The completion certificate for the developed property was received after 24 months from the date of entering into the JDA.

As per Section 45(5A) of the Income Tax Act, 1961, I understand that the capital gains tax liability arises in the previous year in which the completion certificate is issued.

However, my query pertains to the period of holding:

As per Section 2(47), should the period of holding be calculated up to the date of entering into the JDA (i.e., 3 days), thereby classifying the capital gain as Short-Term Capital Gain (STCG)?
Or, since the completion certificate was received after 24 months, should the holding period be extended accordingly, thereby classifying the gain as Long-Term Capital Gain (LTCG)?
Could you please clarify the correct classification based on relevant provisions of the Income Tax Act?