NRIs can send gifts in cash or kind to relatives and non-relatives even if it is through NRE or FCNB accounts. Here is a summary of gifts, recipients and tax implications.
It is useful to document the gift transaction. Gifts in cash or through cheques can be documented in a plain paper for future reference. If a movable property is being gifted, the gift deed should be made with details of person giving the gift and the recipient and relation between then in a stamp paper and it should be notarized. If it is an immovable property, the gift deed should be registered and signed by donor with all relevant details included.