Procedure and planning after getting legal heir certificate.

My father passed away last year. He had not made a will and we are now in the process of applying for legal heir certificate. The heirs are me, my sister (minor) and mother. My first question is after getting the certificate, do the heirs have the right to transfer a flat/property/asset to a specific heir, can it be up to mutual understanding or is it that all 3 have to have their name for ownership of the property/asset. For eg there is a flat, then after the legal heir certificate comes, all 3 heirs have the right over the property but can it be willingly transferred or registered under name of , say, my mother, with obviously mutual understanding between the heirs. In either case, if we can transfer to a single heir, then is there any tax to be paid. and also if there we cannot transfer to a single heir, what needs to be done and what is the tax angle in this entire process. and most importantly since i am in the final stages of getting the application for legal heir drafted, is there anything I can mention here that makes transfers within heirs easier later when it is issued, from tax and legal POV. Thanks in advance.