LTCG

Hi Everyone,

Please let me no Wat is the Tax implication in this situation?

Father gifting a property to avoid tax to his son, Later son solds the property and earns capital gain (say 30lacs), Son has purchased a property of same kind one year before transfer of assest to him from his father, whether son can avail exemption upon LTCG , showing the purchasse of property before one year????

What is the Tax implication on Father upon gifting such property to son? is there any prohibition for gifting? whether gift tax is appilcable? for whom?

Please clarify me as soon as possible, if possible let me no Sections for the same??!