1) you , your mother and sibling have one third share in the house

2) on redevelopment it is advisable to negotiate with builder to get 3 separate flats rather than 2

3) if your mother name is included in your flat on mother demise intestate ie without a will your brother can claim share in your flat as he would be one of legal heirs of your mother

4) it is possible for mother name to be included in both the flats

5) mother can execute will bequeathing her share in 2 flats purchased in joint names to you and your brother respectively

1. Your mother seems to have unnecessarily complicated the fair distribution of flats among yourselves.

2. Do not go for this method.SImply registered the flats of your share in your respective individual names.

3.If flats are registered in your respective names then no one can claim each other's flats.

according to faqir chand gulati case if land owner gives land for construction of flats and owner has no control over that construction then owner shall be treated as consumer and no tax will be levied. if there is joint venture between owner and builder then tax will be applicable on sharing of profit.

in your case no tax will be applicable. your mother will have absolute ownership and after her death flat shall come under joint possession of both sons. he has no right on the flat which is registered under your name.