Capital gain context

Hi All

If i sell a house registered in my sole name and then with the part of the money i buy and register another property in the sole name of my wife, will i be liable for capital gain on that amount.

i sell a property for INR 65Lacs which was registered in my sole name. And then out of 65Lacs if i buy another property of 30 Lacs in the sole name of my wife, will i have to pay capital gain tax on the 30 Lacs?

Regards

AKS