Income tax on sale of asset

Dear expert,
my aunty having flats in apartment she has no heir she was passed away last year .we are nominal for all her asset we are planning to sell that apartment now the buyer telling to pay 50percent through online 50 percent by cash
now my query is whether we need to pay tax for that cash amount?
please try to send any link too for above case relative
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Quick Summary
When selling an inherited apartment, capital gains tax applies to the profit made from the sale. The buyer's proposed payment method of 50% online and 50% cash raises questions about tax liability on the cash portion. It's crucial to be aware that tax authorities monitor cash transactions, and capital gains are typically taxed at 10% or 15% depending on whether the asset was held long-term and if indexation benefits apply.

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Point 1. sale of capital asset leads to capital gain .
2. long term term capital asset as evident from the discussion.
3. sale consideration less cost of acquisition.
if indexed 15%
otherwise 10% in excess of 1 lac.

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