Benefit of gift or exchange propertys in it act

kollipara sundaraiah (B.com) (2261 Points)

08 December 2022  
it assessess (brother) own immovable property value rs:60 lacs gift or exchange to sister son
another person (sister) own immovable property value rs:80 lacs gift or exchange to brothers son
question:
1.benefit of two propertys gift or exchange in it act.
2.sec 56(2) applicable and capital gains applicable in it act.