Capital in case of JDA in the hands of lànd owner

Hi Swarup here ! Kindly guide regarding our case of JDA capital gain. Purchase -INR 2,00,000 ,in march 1997 . 2001 FMV - 3,20,000. Registered JDA date : March 2015 , but due to some issues area share was revised and reduced . From 4500 sq feet to 3700 sq feet. JDA revised ( amendment) date - Oct 2018. Completion date: 31.03.2022. Actual Possession received by builder - 25.08.2022. Total flat received - 5 and terrace . Area 3700 approx. Flat no 1 - gift deed to daughter on 20.03.23. Flat no 2 - sold by the land owner to third party in October 2022. After OC received. Flat no 3 - yet to be sold . Flat no - 7 and 8 & terrace. Self occupied. Q.1- Period of holding - 2015 or 2018 ?? 2018 agreement area and some other terms are revised. Q.2. For exemption which section benifit 54 or 54F ?? Can landowner get benifit of exemption if he sells 2 or 3 flats and buy one new residential unit in different city? Q3. Is the capital tax gain applicable to landowner in case of gift deed to daughter or son ?? Q4. How cost of purchase calculated ? In case of daughter if she sells further gifted flat to third-party? Q.5 in our which is the best way to save capital gain? kindly suggest.