We recently sold our ancestral property(constructed in 1964). My Dad had a share in the property and he expired before we sold the property. So after his expiry, my Mom and us 4 brothers and sisters became the legal heirs to my Dad's share. We did the khata transfer of the property in our names. After the khata transfer we 5 of us (my Mom + 4 of us) became the legal owners. We then sold this property. Now the question is, can we invest in a property jointly to avoid capital gains tax? Ideally we would like to invest the proceeds to buy a property in my Mom's name. This property will be a primary residence for my Mom. Is that possible without incurring capital gains tax?