Relinquishment deed

Dear Sir/Madam, As per the conveyance deed, my mother, my elder brother and myself had equal share in property.i.e.33% each. My mother didn't leave any WILL about her share.. Unfortunately, she passed in year 2019. However, due to pandamic, my brother wants to do give his share to me. My brother stays/ is a resident of Gujarat - Vadodara and I stay here in Delhi. My brother wants to make Relinquishment deed on the portion of mother's who did not leave behind any WILL.i.e. as per my understanding 33% of my late mothers share stands automatically at 16.66% each equally (my brother and myself). However, given his age he cannot travel here to Delhi for formalities. I read over Google that an SPA (Special Power of Attorney) can be given in my name.i.e. brother (myself) for the portion of 16.66%. [ i.e. 50% of 33% of my mother's share] Post getting SPA from my brother, I can do the necessary formalities here in Delhi for execution of Relinquishment deed either in my name or in anyone's name (example my wife's name). My questions are as follows:- A) My main important question is that will my brother who is staying in Gujarat need to pay Stamp duty in gujarat for getting SPA registered with sub registrar office in Vadodara Gujarat?? If yes, can anyone guide me how much percentage. If NO, then I need to pay Stamp duty on Relinquishment deed here in Delhi ?? If yes, how much percentage.