i am an owner of a residential house.i bought a land in 1981,which i gave yo a builder in 2006 for developing without receiving any money then.he has in lieu of that given me 5 flats in 2010.if i sell 1 or more of these flats this year can i have long term capital gains tax exemption if use the money to buy another property or put the money in certain c.g.tax saving bonds