Tax on Capital Gain on sale of Plots.

Sir, I am a senior Citizen & pensioner living in a 2bhk small flat now sold 2 self owned plots in my singal name in January 2022 ( which were acquired 30 years back) for Rs.30/- lacs. The Capital Gain is arrived at Rs.29/- lacs. At the same time, since the exiting 2bhk flat is small, I booked 3bhk bigger new flat in Jan.2022 for Rs.72/- lacs and agreement to sale executed in March,2022 by paying 39/- lacs as per terms including the entire sale proceeds of said sold plots. The new 3bhk flat is booked in the name of myself, my wife and my unmarried son considering my ill health, Covid pandemic and to avert future litigations,if any,if I am no more.The new 2nd flat is booked for my family needs and I am making all the payments from my retirement benefits as also from the sale of plots.The rest of the amount will also be paid by myself only.My wife & son are my legal heirs. The entire sale proceeds of plots.of Rs.30/-lacs have since been reinvested in new flats within a period of six months. Can i am en titled for Tax exemption of capital gain? Please be guided me sir.