I have sold a plot to a builder on Dec 2012 for 120 lakhs, which was purchased by me in year 1989 builder has paid me 35 lakhs for which I have purchased a new plot the same day and the balance amount of Rs 95 lakh has to be received in kind as construction for house in the new plot I had purchased. As I have not received any cash other than 35 lakh do I have to pay Long term capital gain, The agreement to develop my plot is within 2.5 years. Please advice