Capital gain

Land belong to the father. Father passed away. Land was then transferred to the mother and the daughter jointly. The land was sold. There was a long term capital gain. The mother bought a house only in her name. 

If the daughter was a co-owner of the land and part to the sale deed, upon sale of the land, she will be liable to long term capital gain, just like the mother. The total long term capital gain from the sale gets divided between mother and daughter. Mother has availed exemption u/s 54F to save tax, but the daughter, too, will have to invest her share of capital gain in another property to save tax.