What is PF transfer procedure and how much is for pension%?

My previous company’s deduction from my side, it is nearly Rs.50000/- for PF and same from company side.But transfered amount is only Rs.75000/-.
I asked to my friend regarding this and he is telling that the balance 25 to 27% will be in pension fund,they won’t inform this but it will get transfer along with Rs.75000/-.

Is it true?please give detail regarding this.

a land received as ancestral property from our forefathers if it is sold what is the capital gain tax?

an acre of land received from our forefathers(estimated yr 1920) if it is sold what its cost of acquisition to calculate capital gain tax. the sale proceeds is to be distributed by 5 brothers & sisters.
an acre of agricultural land received from our fore fathers (no cost of acquisition can be attributed) if it is sold for rs. 20 lakhs what is the capital gain and tax and how to save the capital gain tax.