Gift to mother-in-law from daughter-in-law

Dear Friends,

What are the tax implications if a daughter-in-law gifts cash from her own earnings to her mother-in-law ?

1. Is it taxable in the hands of mother-in-law ?

2. Is the income generated from this cash gift will be clubbed with the income of daughter-in-law ? i.e Is daughter-in-law liable to pay tax on the income earned by mother-in-law from the gifted money ?

Thanks in advance for your reply.