Mother's plot sold and residential house purchased in the name of son and daughter in law

Hello, I want to know about the capital gains tax effect in my following case. In 2008 my mother and I sold our individual plots. Out of the combined proceeds we constructed a single bungalow in the same year. Due to funds deficiency, we had to take a loan in my wife's name. So we registered this new bungalow in the joint ownership of myself (i.e. son) and my wife (i.e. daughter-in-law). My mother's plot sale proceeds are invested in this bungalow, but her name is not in the registry. My mother resides with us only. Can you please guide me w.r.t. to the capital gains tax in the hands of my mother. Regards