I have two daughters. One is residing in India and the other is a US Citizen. I am planning to prepare a Will bequeathing all my assets, including one residential house, equally to both my daughters. My daughter, who is a US citizen, doesn’t have a PAN. When the house property is sold in India, will she have to pay taxes and file her income tax return in India? Will the double tax avoidance agreement (DTAA) not become applicable on her share of capital gains? If she has to pay taxes here in India, can my other daughter (Indian citizen) pay the capital gains wholly and deduct 50 per cent of capital gains from her sister’s (US citizen) share of sale value, while remitting her share?