Capital gains

As per new provision, sec 45 (5A) of the IT act 1961, taking effect from AY 2018-19, LTCG cristilizes in the year in which completion certificate of the new asset is given, say next FY or the next. Whereas LTCG consists of cash + area, can cash received in the PY  be invested in two dfferent FY to avail the benefit of Sec.54 EC and sec 54 F of the iT act 1961.