How to reduce tax liability by gifting to family members

Hello,

how to reduce the tax liability by gifting to family members/parents ?
what is the procedure to avail tax benefit by gifting ? what is the limit for gifting ?
If money is received by my parents as gift , what will be the tax liability to them ?
I plan to gift to my mother (who is housewife), she is having saving account as primary account holder and
me as second account holder in the bank , will this come as bottleneck while gifting to my mother ?

thanks

josh