DOUBT ON CAPITAL GAINS_DONATION

1. If any trust accepts the donation of the property it may be more benficial to her as there will not be any tax liability.
2. In case she sell it to her friend, the long term tax liability at 12.5% will arise.

Thanks. Can you let me know which section number to refer for avoidance of tax liability 

For giving donation there is no tax liability to the donor. No code required for exemption as it is not an income for donor.