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

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.