INCOME TAX ON OCI STATUS

Hi All

My client has a small flat which he bought before he got the status of OCI - Overseas Citizen of India . now he is based in india with no foreign source of Income  . What will be Tax Implication in india where  he reside to stay permanently  with his OCI status . he has source of income in india throught salary 

Secondly he wish to gift the flat  to his family member which he bought before getting OCI status . What will be Tax Implication in india if He gift the property 

Awaiting for replies from Experts