Can 54f exemption available ??

My mother sold the land in another city. My mother want to Purchase the house where we live ??

House is in name of My Grand Father , After death of him,the house is in heredity comes to My father & his 2 brothers.Now as per municipality,the house is in name of My Grandfather. My mother want to give 2 uncles the money of their share & buy a house.

Can 54F exemption is available or not ?

E.g If our house value is 60 lakhs,then we want to buy giving 40 lakhs ( 60 lakhs*2/3) to both uncles.

Please help me is relationship Wife and husband property will affect ???