gift tax eligbility and process of opting exemption under it.

Hi Pankaj ji,

I am following your blog since 4 years, and given me lot of knowledge on income tax, ITR returns and gave lot of information how I can save my tax legally,

Now I have query on Gift tax, my questions are as follows:

1. can I gift a cash to my mother in law or father in law ?
2. how I can given them a gift as a cash or as a bank transfer as both of them are not educated enough to operate bank accounts by their own ?
3. Gift tax will come under which section of Income tax will it comes under 80 c or any other specific section to declare it ?
4. Gift declaration should be done with employer at the time of tax proof submission or at the time of IT returns ?
5. What is the Maximum limit for tax exemption for me if I gift to my inlaws ?

Please provide me clarification for above queries and eligibility of Gift tax exemption rules.

Thank you In Advance,

Regards, Rekha.