Date of Sale of Flat - Jun 24

Invested Sale Proceeds in CG Account. 

1) How much Time I have to Buy a NEW READY Flat?

2) How much Time I have to Buy a AN UNDER Construction Flat?

3) If I buy an Under Construction Flat in Feb-2026 and Invest the proceeds from CG Account, and IF the POSSESSION by Developer is expected in Dec-2027 -- is it Eligible for CG Tax Exemption?

Thanks