Capital gains

I joined a housing society in 1987 bought a 1650 sq feet flat by instalments from 1988 to 1992 in delhi.which date will be considered for purchase.or date of possestion or date of draw will be considered for income tax purpose. My total purchase price was rs 640000 n 1992.I am paying rs 3000 per year as house tax to municipal corpration with receipt. I am spending rs 4000 on electricity rs 3000 monthly maintenance flat to society from 1992.will these expenses will be considered as cost of aquisition or maintenance for exemtion. I spent rs 20 lakhs on renovation of flat in 29 years without any bills. can i claim as home improvement exp for indexation . Now in 2021 my flat market value is rs 3 crore but the circle rate is only 120 lakhs. which is THE . . sale price RS 3 CRORE OR CIRCLE RATE I WANT TO SELL THIS FLAT AT RS 3 CRORE AND PURCHASE CAPITAL GAIN BOND FOR 50 LAKHS, I WANT TO PURCHASE ANOTHER FLAT FOR RS 1.5 CRORE. THIS COST INCLUDES 6 TO9 LAKHS AS CLUB FEE,SPORT FEE CAR PARKING FE ETC.i was paying rs 2550 as maintenance carges per month. will these exp be tax deductible.from long term capital gains I want to keep 50 lakks for my monthly expenses for 5 years and treatment of my son under section dd handicapped section.Pl advise with exact calculation Pl send the e mail only for clarification