capital gain

Capital gain is determined by the owner. Your brother is the owner so he will be liable to tax.

but I have received the money in my account. He has given me power to sell the plot and receive money. So my queries are
1. whether an attorney holder can receive money behalf of principal .
if yes whether attorney holder can keep that money and can utilise for his own purpose or he has to return it to principal
If attorney holder keep that money whether he is liable to pay tax

I will have to study, please wait.

OK sir