Urban Agriculture land

Respected Sir/Madam, This is regarding Capital Gain Tax on urban agriculture land. My father sold our ancestral agriculture land (urban agriculture land) to a company on the deferred payment plan in which 15% of the land consideration value is received (between Jan 2024-July 2024) and remaining 85% value of the land will be received after 18 months (Dec 2025). Land is handed over to the company for their use. Please clarify the followings: 1. Is LTCG tax will be applicable when we receive 100% payment of the land or it will be applicable on the partial payment received? 2. 15% of the land value received in FY 24-25 and 85% of the land value will come in FY 25-26. if we re-invest the amount within two year, it will not attract LTCG. What would be the threshold date-time to ascertain two years time? 3. Can we re-invest the amount in residential land/plot or is it mandatory to re-invest the whole amount in agriculture land to save LTCG? 4. Since we do not know the purchase value of our agriculture land. Which amount value to be treated as purchase value to calculate the LTCG? or the whole amount of land sale value will be considered as LTCG? 5. While re-investing the amount, is it mandatory to purchase the land on the same person name who received the amount or can it be purchased on the family members name like Wife, Son & his wife etc. Thanks