Property land to son of died brother

Dear Sir

My elder brother died three years back,priore that  two acre land was transfered to my name by our father, His son are equal partner in this land so we want to transfer to their name, what is best economical way, his son asked to make sales deed which will atract stamp duty and Capital gain

I want to transfer one acre to them ( he has two son,three daughters) I am having one son and one daughter

Please advise