Dear tax experts, my sister's husband lost his own sister. He has always treated me like a sister. I live in California and as small gesture, thought of transferring a small apartment that I own in Bangalore to him. I understand that an NRI can transfer properties in India to own relatives without gift tax. If I transferred my apartment in India to him, please advise if I will be liable for gift tax in USA or in India. Also, will he be liable for gift tax in India? I have not declared this apartment in India nor in USA as I have not rented it out so far and hence was not getting any income on it. Thank you in advance for your advise!