Long Term gain

I purchased a property (under construction) of 22Lac (sale deed) in joint name of my mother and self in year 2004 (Nov), I purchased it for 95% down payment in one shot and for this payment I took bank loan of 19Lac and remaining (around 1.5 Lac) paid from my savings. All EMI paid from my salary account as my mother is home maker. We go the possession and registry done in 2008 (May). Registry done against circle rate of 26lac . Registry amount (stamp duty) of 2.5 Lac. I also invested 3lac for renovation (but don't have bills). I sold this flat in 2016 (June) at 65Lac but for this sale registry done on high circle rate of 75Lac. (Out of this 65 Lac , purchaser gave DD of 3.5 Lac in name of my mother and remaining payment DD in may name). I was out of country in that duration and hence purchaser have deposited TDS on my behalf . Purchaser bifurcated TDS deposit in Two part , he deposited 3500 TDS in my mother name and remaining 61500 TDS in my name. From this gain , I invested 11.5 Lac in NHAI bond for 3 years in my name. My question: 1) What year and what cost should I count as a base year of purchase to calculate Long term gain against Indexing (1.a) should I take year of purchase 2004-05 or year of registry 2008-09. (1.b) Should I consider sale deed cost or Circle value (Registry value) 2) Can I add 3 Lac renovation cost to my expense, even though I missed the bills 3) What will be the Long term gain count on me and my mother (3.a) Will all gain be counted on me and I clam it as I did investment in NHAI bond (3.b) As 3.5 Lac was deposited in my mother bank account by purchaser hence 3.5 will be counter as her Long term gain and remaining come to my bucket 4) As my other TAX is clear , can I claim back the TDS submitted by the purchaser 5) Can I claim back the TDS submitted against my mother account i.e. 3500 as she has no earning source