What is (income) tax implication for having recd. part property through a Settlement Deed (Stamp duty paid) ?



Do I have to pay (income) tax for having recd. part property through a Settlement Deed.

Stamp duty of Rs.10,000/- and Reg.charges of Rs.2,100/- already paid during time of settlement by my mother.
The property is in Chennai, Tamil Nadu.

What is (income) tax implication for having recd. part property through a Settlement Deed (Stamp duty paid) ?
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