Capital gain

MAMTA (Student) (97 Points)

29 June 2018  

Dear Experts,

My Brother  and his wife is a salaried person. they had sold an old residential flat and bought new one in FY 17-18. they are joint co owners. now my question is,do they both need to show capital gain and exemotion u/s 54 in their return or any one of them can show it?