Will my friends mom be entitled for tax ?

My friend's mom is a senior citizen and a homemaker. She is likely to sell her husband's ancestral property which is now in her name after her husband's death. However, she also have four children who also are co owners of the property located in her native place. Now, suppose she sells the house property for x amount. 50% payment of the property goes to her and rest of the money will be redistributed to her children. Now, my question to you is that, if she puts this 50% in the bank, in that case, 1) will she be taxed? immediately and how? . 2) Also she intends to purchase a flat in her name with that 50 percent amount. So , yet will she be taxed? 3) This 50 percent amount that she received will be put into use by bringing a apartment and also the four children will contribute their share in the apartment. In this case, she and her children will be co owners of the apartment. Pls let me know that in the above scenario, how she should deal wih her money to save tax and will she be taxed if she put the 50 percent amount that she will receive from her Goa house property and that she wants to buy a flat in Mumbai again. How should she deal with this transaction of sale of goa house proeprty and buy mumbai flat with the same children as co owners of the flat ( apartment ) in Mumbai. What is the proper way to deal with this kind of money in a safe way without being taxed.