I sold a flat in June 2019 and made some capital gain out of that transaction. I also booked a plot of land in May 2015 and going to get its registration and possession in October 2020. I am also planning to construct the house on the said plot by 2022. Am I eligible for claiming the capital gains tax exemption? I have not opened a capital gains account with a bank till date? Is it mandatory to open a Capital Gains Tax Account?