I have entered into agreement for purchase of flat on24.02.2020 and amounts are paid through bank loan.Flat is not registered in my name.

Occupancy / possession taken on 08.06.2022 .

I have sold the flat on Sept 2023.

Buyer has deducted TDS in my name eventhogh flat has not been registered in my name

I have capital gains of Rs.20 L on this transaction  

I have entered into other agreement for purchase of flat on Oct 2023 and paid entire cost of flat.

Can it be treated as long term capital gain and can I claim exemption under section 54 / 54F