Need urgent suggestion from experts related to IT and LTCG

My father passed away during the COVID period. My mother now needs to transfer agricultural land worth ₹60 lakh to my paternal uncle. In return, my paternal uncle needs to transfer agricultural land worth ₹45 lakh to my mother. Additionally, my paternal uncle has another property worth ₹23 lakh that he wants to transfer to my mother. Initially, we planned to exchange the properties through an exchange deed. However, as per the Income Tax Act, an exchange of property is treated as a sale transaction, which means we may have to pay income tax and Long-Term Capital Gains (LTCG) tax. Kindly help us identify the best possible way to transfer these properties while minimizing or avoiding income tax and LTCG tax. Note: *All the properties are self-acquired. *The properties can be transferred to a spouse or children if required. *The properties are agricultural lands located within municipal city limits. *The above-mentioned values are based on the recent government guidance value (the actual market value is in a few crores). *All properties are located in Karnataka State. *Partition deed is not possible due to family legal issues. If any further details are required, I will be happy to provide them.