Tax on Immovable as Gift

Hi,

My wife and I have a property in joint names worth about 30L. We wish to gift it to my older brother with a condition that the property should go to his daughter after his death. I was under the imptression that there is no gift tax involved. I get conflicting advices. As we are not selling the property, I guess thare is no stamp duty to pay. I really do not want my brother to end up paying tax. What is the current situation? Any appropriate advice appreciated. Thank you.