Capital gains utilization for under construction flat

I had purchased a flat jointly with my spouse (housewife) in year 2018 and sold it in year 2023. The funds from sale of property were deposited equally in my and wife's account. Recently I have booked a flat which is under construction and whose possession is in June 2025. The agreement to sale is already done in Feb 2024 and capital gain received from sale of previous flat is transferred to builder for new under-construction flat. I have 3 queries as follows: 1. Since agreement to sale is already done for under construction property, then will the capital gains invested in it will be considered for tax exemption u/s 54 in this year ITR return? OR Do I still need to open capital gain account as sale deed is not registered yet as possession will be in June 2025? 2. My wife has not filed ITR in previous years as she is a housewife. But this year since half of the total funds from sale of property were received in her account, Do I need to file ITR for her this year? Will I need to open capital gain account for her as well OR I can just show the full capital gains received & utilized in my ITR itself. 3. What all details should I enter in section 54 exemption related page while filing ITR this year. It asks for cost of new residential property purchased during the year along with date of purchase/construction of new asset along with amount deposited under capital gains account scheme before due date.