Joint Development Agreement in case of Co-Owner u/s 45(5A)

What are Tax Liability Compliances under Joint Development Agreement in case of Co-Owner in following scenario:-

1. Sale of Developed Flat before CC but registered and Ownership Transfer

2.Sale of Developed Flat before CC but not registered and possession transfer

3. Sale of Developed Flat after CC but not Registered and possession transfer

4. When CG arise on JDA between Land Co-Owner and Developer and how to calculate?