I had sold my house constructed by me. There is a capital gain of Rs. 8 lacs on it. Now, I have started construction of a house in a different city on a plot in the name of my wife. The sale proceeds have been invested in the construction and 8 lacs is in bank deposit under capital gain . Now, I want to utilise the amount in the bank in this construction. pl let us know the possibility as the plot is not in my name so as to avoid any tax by way of making a deed/ agreement between me and wife about some share in the plot, gift deed etc.