Income tax on sale of property owned by mother

Dear Sir/Madam, 

                   My mother owns a property (house build on 2200 sqft. of land), Now she has decided to sale this property. She will be getting Rs. 70 Lac approx. Which she is going to distribute in three parts. One for herself, one for me and one for my younger brother. So we will be getting Rs. 23.33 lac each. My question is --

1- Do Capital Gains Tax has to be paid on Rs. 23.33 lac which I will receive ?

2- If yes , how much capital gains tax has to be paid on this amount ? 

3- How this will be calculated ? 

4- What Are the ways to avoid it ?  

Warm Regards

Ritesh Srivastava