• Get UDS of land by gift deed and use capital gains to construct additional floors.

Inputs:

My father had the house property which he had sold on 13-Feb-2024.
He died on 09-Apr-2024.

After his death, my mother has filed the income tax return as a Representative Assessee on his behalf for the FY 2023-24 / AY 2024-25.

The capital gains (LTCG) on this property has been parked in a capital gains tax account, so that we could get more time to look for suitable property to invest in.

The same has been declared in my mother's IT returns.
The capital gains is still unutilized and is still parked in the CGAS account.

Question:

Both me and my brother have a house property each.

Suppose me and my brother transfer a portion of our house properties to mother's name through a gift deed.
Now my mother would get an undivided share of the land on which she could build a floor both on my and my brother's houses. She would utilize the newly constructed floors as per her needs.

Can she utilize the capital gains parked in the CGAS account for this purpose?

Can this transaction be considered as construction of house, and can my mother say that she has re-invested the capital gains for construction of the house?

Will this transaction be considered as construction of house for the purpose of reinvestment of capital gains under the IT laws?