Capital Gains Tax or Business Income on Sale of Property

My Father Purchased a Plot of 5360 Sq.ft in 1995 and made a registered Sale deed on to my name in 06.10.2015. In the Sale Deed of 06.10.2015, 1.26 Crore was the sale amount mentioned in the Sale Deed. However, there was no real money involved as it was a transaction between Father and Son. On 15.12.2017, i have entered in to JDA with a builder and have got 6 flats as part of my share and sold all the 6 of them with the Sale Values as below and the Sale dates: 1. Total Plot Area : 5360 Sft. 2. Total Flats constructed on the Plot: 16 3. Total Super Built up Area for 16 Flats : 20,360 Sq.ft 4. Flats received as part of my share as below : 6 * Flat Area of 1275 sft, Sale Value of Rs. 44,30,625/- Sold on 10.04.2019 * Flat Area of 1491 sft, Sale Value of Rs. 56,65,800/- Sold on 29.04.2019 * Flat Area of 1275 sft, Sale Value of Rs. 45,00,000/- Sold on 05.10.2019 * Flat Area of 1049 sft, Sale Value of Rs. 36,15,300/- Sold on 07.12.2019 * Flat Area of 1491 sft, Sale Value of Rs. 45,12,000/- Sold on 27.05.2020 * Flat Area of 1275 sft, Sale Value of Rs. 43,50,000/- Sold on 29.10.2020 5. Total Amount Spent by me for the Furniture work for all the 6 flats : 30 Lakhs. 6. Structure modification Cost was approximately 25 Lakhs for all the 6 flats. 7. Total UDS received for my 6 Flats is 2074 Sq.ft. Now, i would like to file the tax and would like to let you know the steps for the same and the ways to reduce tax. 1. Should i file business income tax or Capital Gains tax? 2. What will be the tax , i will have to pay? Pls evaluate and let me know. 3. The Fair market value of the land when we entered in to JDA was 2.5 Crores. The total Sale deed values for all the 6 flats is 2.73 Crores. My assumption now is that , we made a profit of only 26 Lakhs. So, is the Capital gains taxed for 26 Lakhs? The 26 Lakhs profit is earned almost after 2 years of sale of all 6 flats. In my case, i consider this as Capital Loss, as we gave a land of 2.5 Cr and inturn sold the 6 flats for only 2.73 Cr.. Can i consider as Capital Loss and File? 4. I was guided by some of the people that i can also file tax in business income head, as long as the builder also is aware of it. Pls let me know. 5. Kindly reach to me at [deleted] to guide me for the same and consult me with an appropriate CA to deal this case. 6. I don't want to pay any tax. So, how can i reduce it if i invest in somewhere else?