• When can I sell my villa in Bangalore that was purchased in 2013 and registered in 2022?

My parents had house in BTM layout, Bangalore.

This was partitioned between my father, Sister and Myself in 2013.

Then we 3 sold this house in 2013. Then i signed an agreement to purchase a villa in my name in Sarjapur Road, Bangalore in 2013 out of my share of sale value realized. Paid the full cost including registration fees and all sundry charges 100%.

Based on this agreement to purchase and thus investment I claimed the concessions under capital gains tax for the AY 2013-14 and IT department passed the assessment order

Unfortunately the villa got delayed and is now ready for registration. Since there was a Supreme Court order that if 100% payment is done and delay is by developer, the rule and clause that within 4 years a property was to be purchased was not applicable. Now it's 10 years since I sold my share in BTM house in 2013 and claimed concessions under capital gains.

Now questions are

1. How many years I have to keep my new villa post registration. 

2. In 2013 a property acquired had to be kept with owners for 4 years to claim capital exemption if I am going to reinvest in another property in India.

3. Today rules and clause has brought down this period to 2 years.

4. Now is it that I have keep Villa for 4 years or 2 years so that concessions claimed during assessment year 2013-14 do not get annulled and I have to fork out more tax for the year 2013-14 

5. After selling this Villa say after 2 or 4 years based on your advice, I intend to purchase a property outside India. Can concessions under capital gains be claimed by me or since investment is outside India no concessions can be claimed.

6. How long does the property have to be held for the original CGT exemption from 2013 to remain applicable? & is the length of time based on the purchase date or the registration date of the property?

7. How long does the property have to be held for the long-term CGT rate to apply (20%) rather than the short-term CGT rate (income tax slab)? & is the length of time based on the purchase date or the registration date of the property?