Cg tax on sell of property owned by mother

Dear Ritesh,
entire capital gain will be taxable in the hands of your mother and she is supposed to pay tax on that first your mother has to bear the entire tax and then she can gift the remaining amount to you and your daughter. gift received from relative is exempt and not taxable in the hands of recipient as per section 56 of the Act.
2 option is this your mother invest the amount in any qualifying assets under section 54, 54b 54F, 54Ec etc and then gift the qualified asset to you and your daughter which will reduce liability of tax.
please discuss this with your tax consultant to understand it in detail.
regards
Kanj Goel