Indian law on relatives

Under Indian Laws, gift tax was payable by the donor up to 30^th September 1998, The Gift Tax Act, 1958 was repealed with effect from 1^st October 1998 and therefore, there is no gift tax on gifts made on or after that date. Indian law allows NRIs to gift anything to one's relatives as long as they have the capacity to buy those gifts and the gifts are genuine.