Pls guide about gift tax

If MIL gifts to DIL for inadequate consideration, then income from such property shall be included in the hands of MIL only as per clubbing provision u/s 64(1)(vi)

Yes, As per section 64(1)(vi) of the Income Tax Act the income of a daughter-in-law from the assets transferred without adequate consideration by her father-in-law or mother-in-law is to be included in the income of the transferor.

But transfer of property before marriage, is outside the clubbing provisions of section 64(1)(vi) even if the property is transferred subject to subsequent condition of marriage or in consideration of a promise to marry.

Another option give money as loan then clubbing provision not apply ...