I constructed a new house using my savings after demolishing the old house that was built by my father in parts in 1971 and 1979. The construction took place in 2014 on a plot that was originally in my father’s name. In 2016, after the completion of the construction, my mother gifted the house to my NRI daughter. Now, in 2023, my daughter intends to gift the house back to me, and I plan to sell it as soon as possible. I would like to know the capital gains tax implications for me upon selling the house.