Sir, my mother has brought a vacant land in Bangalore in 1995. All most 22 years land. Now we are trying to sell the land for Rs. 30,00,000/- during September 2017 to one of the purchaser. My mother age is approx 55 - 60 years. Please inform whether we need to pay income tax. if my mother divides the property amount to my sisters whether we need to pay tax. tax. Also please inform how to exempt tax. We are very poor and trying to sell land for marriage of my 2 siblings. if we divide / gift the amount for them the income tax will be exempted if so please inform the procedure for gifting. Please inform.