Tax Implications of Removing Joint Ownership from Property Purchased with Capital Gains Exemption

Dear Sirs, I hope you can assist me with the following tax-related queries regarding a real estate transaction between my mother and myself. My mother sold her house in March 2022 in Haryana, and we used the proceeds to purchase an under-construction property in joint names (my mother's and mine) in April 2022 in Haryana. However, before possession, my mother wishes to withdraw her name so that I become the sole owner of the property. I plan to complete the registration solely in my name. I have the following questions: Capital Gains Tax for My Mother: Does my mother need to pay capital gains tax immediately upon withdrawing her name from the property ownership, or will the capital gains liability transfer to me if I sell the property in the future? Tax Implications for Me: What will be the tax implications for me once I become the sole owner and register the property in my name? I would greatly appreciate your expert advice on this matter. Thank you in advance for your guidance. Best regards, Vikas Malhotra