Amendment related to sell of another unit to relative in sec. 80IB(10) is retros

[pawansingla]

One of my friend is builder. Last year he sold one unit measyring 700sq feet to husband and another unit to the wife in the smae project. The total area of unit sold to wife is also 700 sq feet. If both are considered together then also it is less than 1500 sqfeet(condition to claim 80IB(10). Now before filing filing his return he wants to seek the opinion on adnissiblity of 80IB(10).
(1) Whether amendment will have no effect has he has sold these units before amendment came in to force?
(2). Whether entire deduction will be disallowed or he will be entitled for proporinate deduction?
(3) Though flat was sold in year before the amendment came into force , the income is offered in this year because of completeion of the papers?
I request all the esteem members to advise?