Tax implications for gifting stocks, etfs to relative.

If I gift stocks, Gold or Silver ETF to a relative like Father, Brother, etc then:

1. Are there any tax implications for me while gifting? If yes then, please explain.

2. Are there any tax implications for the relative or me if they decide to sell it in future? If yes then, please explain.

3. If my relative has taxable income less than exemption limit then, will he has to pay any tax while selling gifted stocks, etfs?

4. Can they gift it back to me?

Please share any articles, links, etc as well.

Thanks in advance!