TAX IMPLICATION ON SELLING PROPERTY RECEIVED BY GIFT FROM FAMILY MEMBER

A mother gifts a residential property to son.

after few years son gifts 90% share of the above residential property to his wife.

now suppose if that property is sold then the capital gain received from the sell would be in whoose hands

Mother - the original gifter

or her Son - as the gift was given to wife

or 90% of Daughter in law and 10% of Son