Tax treatment for receipt of property share in cash

Mr.X's mother passed away in June 2020.  His mother had her share in her father's property which is received by Mr.X by cheque after her death.  What would be the tax treatment, when and how it will become taxable in the hands of Mr.X?

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Quick Summary
This discussion explores the tax treatment for an individual who received their deceased mother's share of a property in cash. The query seeks clarification on when and how this cash receipt, stemming from an inheritance, becomes taxable in the recipient's hands, referencing Section 56(2)(x) of relevant tax laws.

Inheritance, Refer 56(2)x
Thank you.

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