LONG TERM CAPITAL GAINS

An assessee selling property can save tax on long term capital gains by investing in new residential house property.

In given scenario, if your mother is joint owner in new flat purchased, then she can claim tax benefit and she will not be liable to pay tax on long term capital gains.

However, in case your mother is not joint owner in new flat, she will be liable to pay tax on LTCG.

Also, amount paid by her to purchase new flat in your name shall be treated as gift from her. No tax consequences in case of gift.