Does Gifting of shares to Sister's Daughter taxable to receiver?

Desabandh Real (35 Points)

12 September 2022  

A lady is desirous to gift some equity shares to her Sister's son. ( Nephew)

Will such shares be taxable in the hands of the receiver?

How to transfer equity shares to her sister's son through online Demat of NSDL?

Can anyone please explain how to do Off-market transfer ONLINE from NSDL account to this relative's NSDL account ?