gift tax

Suppose 'A' & 'B' r friends, 'A'   gives Rs.200000/-(Rs. 50000/-each) to 'B'.B's family consist of four members (A gifts Rs.50000/- each to B's family).Tell me whether B would be liable to tax or not coz gift till Rs.50000/- is exempt from tax.Also tell whether 'A' can give gift to B's family in that way.