Nre account closure

No. Both processes should be seprarately handled. (If at all you wish to gift any amount to third person).

If you have returned back, give such information to your bank, so that they will convert the same to normal saving account.

Otherwise close the account and repartiate the balance to your overseas account.

In both the cases there will not be any tax liability. (unless it is NRO acc.).

thank you for  response what if no repartriation just to convert the same into local advice plse

Not permitted as such, but better consult your bank for any eligibility.