I am in full agreement with Shri M. R. K. Prasaad ji.that "Basic exemption limit can be availed even you have no other income except capital gain, but Chapter VI A deduction can not be availed". Inhis casecalso there is no income other then Long Term Capital Gain.
But I vry humbly disagree with the views expressed by Shree Arvind Kumar Singhal ji that "... but If there is no other income other than Longterm capital gain then on total capital gain amount tax shall be charged @ 20% " As per provisio to section 112(1) of the I. T. Act 1961, ".....t where the total income (i.e. Capital gains Rs 2, 56, 000+Income from other sources as nil) reduced by such long-term capital gains i.e. remaining income from sources other than capital gain ( in the present case it is Nil) is below the maximum amount which is not chargeable to income-tax, Rs. 2, 00, 000 - Nil or ZERO is by all meanings is below the maximum amount which is not chargeable to income-tax then, such long-term capital gains shall be reduced by the amount by which the total income as so reduced falls short of the maximum amount which is not chargeable to income-tax ( in our case it falls short of full Rs 2, 00,000 )and the tax on the balance of such long-term capital gains (Rs. 2, 56, 000-2, 00, 000) = Rs 56, 000 only, shall be computed at the rate of twenty per cent.
I want to stress on the point that there is no mention in secion 12(1) prov.that .... If there is no other income other than Long term capital gain then on total capital gain amount tax shall be charged @ 20% "
The benefit shall be available in the Capital Gain Tax liability to the extent of Short fall even if the income from sources other than Capital Gains is Nil.
Hence: the tax liability of your mother is rightly calculated to be Rs. 11, 200 + EC@3% being Rs. 336 omly.
I also endorse the view taken by Shri M. R. K. Prasaad ji that ...."if your income except capital gain after deduction of VI A is less than basic exemption, then the remaining amount can be deducted in capital gain" althogh is not relevant in this case.