Income tax on sale of property owned by mother

Capital gains liability arises over owner of the property, for any capital gains aeeived over transfer.........

Are you owner of the property being sold?

If no, you are not liable to pay any tax.....

Dear Sir, 

         Thanks for your reply. 

For the sake of clarification, this propery is owned by my mother. Now she has decided to sell it and distribute the money in to three parts. For herself, for me and for my younger brother. 

So my question is that --- Will I be liable to pay any capital gain tax on the money received from my mother ?

As you are not owner of the property....... how can capital gain tax liability arise over you?

When she disributes some amount to you both, of course after compliance of any tax liability over it, it will be treated as gift/loan in your hand, which is not taxable.