Planning on capital gain tax

if there is no relation between A and B then both has to pay tax

A has to pay tax under capital gain sale consideration is stamp value

B has to pay tax under the head income from other source as amount exceeded more than 50000

Capital asset recieved as gift from "relative" is fully exempt from tax.

If they are not relative -

1. The giver (A) will be liable to Capital Gain on transfer of property.

2. The reciever (B) will be chargeable to tax u/s 56(2)(vii). Stamp duty value would be taxable.