Selling my flat to my father to save capital gain tax

Rajesh is considering selling his flat to his father as a strategy to reduce Capital Gains Tax liability. He's seeking confirmation on the legality of this arrangement, especially since his father has also recently sold a plot of land which incurred capital gains tax. The advice suggests that such a sale is permissible provided the sale deed is registered with the Sub-Registrar and stamp duty is paid, though land sales don't qualify for capital gains tax exemption on purchasing residential property.