Tax on gift to daughter, and sons wife by RI to NRI of 10000$

I Resident Indian, sr citizen  wanted to gift to my daughter and wife of my late son, @ 10,000$ each. Have I to pay tax in india? Any permission, whether receiver has to pay income tax in US? Pl guide...🙏😌

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Quick Summary
A Resident Indian senior citizen is asking about gifting $10,000 each to their daughter and late son's wife, both NRIs. The main concern is whether tax is payable in India and if any permissions are needed. While gifts from a resident Indian to an NRI relative are generally tax-exempt in India, consulting a CA is advised to ensure compliance with regulations like Form 15CA/CB and to determine any applicable TDS before remittance.

Kindly consult a CA as form 15CA/CB might need to be furnished before remitting the amount to USA...The CA will accordingly decide the TDS applicable.

When a resident Indian gifts to an NRI relative, it is exempt from tax. 

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