A ₹25 lakh gift to an NRI daughter is tax-free in her hands, but the remittance may attract TCS under LRS. Here's how the rules differ for overseas and NRO transfers. A ₹25 lakh gift to an NRI daughter is tax-free in her hands, but the remittance may attract TCS under LRS. Here's how the rules differ for overseas and NRO transfers. by Soban News (international And National News)