How are legal heirs taxed on sale of property

[Felaket]

How are legal heirs taxed on sale of property As per the provisions of section 54 of the I-T Act, 1961, deduction is eligible to be claimed in respect of LTCG invested towards purchase of one residential house property in India, within 1 year before or 2 years after the sale of the original house, or towards construction of residential house within 3 years