i purchased a commercial property in april 2006 for rs. 8.50 lac and sold it in may 2009 20.00 lac now i am buying a residentail property before 31st july 2010 for rs. 21.40 lac and sale deed and registration will be done in march 2011 do i save my capital gain and also let me know if i can add my wifes name in the new property