Capital Gains Rebate

Hello Sir, I have some queries regarding long term capital gains An individual bought a land 8-10 yrs before and later went in to joint venture with builder to build an apartment on that plot and got 10 Unit of Flat as his part. Now he is selling all units and getting capital gains. So my queries are 1. If he sale the flat and construct a house jointly with wife and claim his contribution for capital gains tax benefit. He has no other house on his name; will he be eligible for capital Gains rebate? 2. He has spend his money for Interiors for all 10 Flats and sold. Now can he show as expense on each Unit and get deduction in capital gains on sold amount? 3. Can he reinvest his capital Gains for buying Residential Property/Commercial Property/Agricultural Land/ Empty Land / Farm House/ Build House? 4. Can he do partly investment to buy another house and rest in capital Bonds like – National Highway Authority Bond/Rural Electrification Bonds? 5. He has made some deposit in Capital gains Fixed Deposit Account with Nationalised bank for 1 year. Now can he use the interest earns on such deposit post TDS for his personal expense on same year? 6. Can he use the fund after 3 yrs of locking period with bonds freely? 7. How much maximum he can invest in capital gains Bond like National Highway Authority Bond/Rural Electrification Bonds? 8. What all are the option he has to get benefit of Capital Gains rebate as whole? Thank you for your valuable time. Kindly Assist. Regards Mukesh Kumar