Capital gain tax

A house has been sold in Jan-2014, this was the only home for the seller. He never filed any IT return, The land was purchased in 2005 and constructed in 2007-2007, during that period the person was NRI Now when he sold the home in 2014, now living in rented home. First time he need to file the income tax return due to capital gain.   1) The capital gain will be considered as this Financial Years income? or the capital gain is separate from the income. His income is not in taxable bracket. 2) Capital gain account if he open in the bank, shoudl be before 31st march-2014 or He will get the time to deposit the money for capital gain account until July 15 just before filing the income tax? 3) What if at all it is needed to deposit the capculated capital gain value in the bank before 31st of march-2014 but he is not doing it until he file the return? if there is any consiquences for this? 4) What are the norms to release the Capital gain funds from bank? bank will pay this amount to the Party from where the new residential lend woudl be purchased? without any letter from IT or 5) Bank will requrie the clearance letter from IT department to release this payment if the person is able get the property? 6) What if the person skip this process and wait antil another finalcial year end March-2015 to file the return (two year togther) with any late fee. during this one year he will be able to purchase the land and actually he is afraid to withheld the money in Capital gain account Fixed deposit. When buy new property without hastle! can he file the return for  two year together. If there is any provision he himself go and give such kind of letter to IT department and ask them time? The value of the property sold was 48 lakhs