Taking USD from India

She can get rupees converted to USD at RBI-authorized exchanges (like banks or authorized forex dealers) byshowing her passport and other required documents..

For tax rules in India regarding gifts:

Gifts received from relatives like a grandmother are exempt from tax in India under Section 56(2)(vii) of the INcome Tax Act. 

There is no tax implication in India for this gift. 

When taking USD out of India, if the amount is above USD 5,000, it needs to be declared on the currency declaration form.. For amounts above USD 10,000, there might be additional requirements.