Stamp duty for gift deed in up

Hello All Esteemed Members,

I have below questions:

1. If my wife wants to gift money to me (which she has got from sale of property), would there be any tax liability on either her or my part?

2.  Is it necessary to prepare a gift deed? What happens if we don't prepare a gift deed?

3. What is the stamp duty payable for gift deed in Uttar Pradesh, if the gift amount is more than 10 lakhs?

Thanking you all in advance

Sachin