Long Term Capital Gains Tax - Reinvesting in a Property, Income Tax

[Srinivasan Krishnan]

Dear Forum Members

I had sold a plot in February 2014, and I am re-investing the proceeds (capital gains portion - LTCG) in a vacant plot and constructing a building / dwelling unit on the plot within the 3-year timeframe as per Sec 54A capital gains act

I am buying 2 plots that are 2280 square feet each (a total of 4560 square feet) as part of the capital gains re-investment. The query I have is

1. Should I register both plots in 1 single sale deed, or
2. Can I register both plots in 2 separate sale deeds?

Will this have an impact on my capital gains re-investment with the Income Tax department?

Suggestions from experts on this forum will be very much appreciated

Regards

P S Krishnan