Profit on sale of shares alloted in IPO

VISHAL JAIN (Self Employeed) (169 Points)

30 April 2022  
I have applied for IPO of my family member.
Amount for IPO alloted was deducted from my bank account and IPO was alloted to my family member further sale of shares alloted was from family member demat account in this who liable for STCG???
As money was deducted from my bank account.