Remittance to india for adult son

a) If the amount is transferred from your foreign bank account............. it is non-taxable in the hands of your son.  It can be declared as tax-free gift to him.

b) The treatment is same as above, provided any tax liability over the pension amount is already paid by you.

Dear Sir,

Thank you very much for your prompt reply. So, unbder what sec does he claim exxemption:-

a) For from my foreign acct

b) Taxable pension acct (yes I am paying tax)

Thank You

Regards,

Section 56(2)(VII) of the Income Tax Act,1961 reads as::   Any amount, even if exceeding Rs. 50,000/-, when received from “Relative”, then it is not chargeable to tax.

And Parents are Relatives to Son.......  so, in either option as above........ any amount of Gift when transferred from your account to account of your major son will be tax-exempt.