Father (Resident) gift to son (Non-Resident)

Hi Everyone,

My father has sold a property recently. He would like to gift me some money of more than 10 lakhs. Will he be taxed if he transfers the money either via:

1. Resident account to my NRO account or

2. can he do direct outward remittance to my abroad account. 

Does either of this options incur any taxes for him or not. If it attracts tax, then which option attracts less tax and how much % of tax. Also, Is there any limit of how much money he can transfer as Gift to me. please clarify.

Thanks very much to everyone sharing their knowledge, helping people like me. Great work.

Appreciate your reply at the earliest.