Gift

Dear Sir/Madam,

My father wants to give a gift of Rs. 1,00,000/- to his daughter in law (i.e. my wife). My wife would deposit the amount of Rs. 1,00,000/- in the PPF account where interest is tax free

So, please tell us that the interest earned will be added to the income of my father and will it be taxable in the hands of my father. 

Thanks/Regards

Abhay