My mother intends to gift the residential premises in my and my brothers name. This premises was brought by my dad who expired and the flat was transferred in the name of my mother. Now my mother while she is alive wants to transfer the said flat in our names. What is the tax liability which we are supposed to bear? Does it attract Capital Gains? We two brothers are legal heirs of the property as per the nominations done by our father and our mother. We have another brother and a married sister, whom our mother doesn't want to give the property, hence the gift deed? The flat has been in our mothers name for the past 16 years.