Can my mother calim Tax exemption when gifting gold to grandchildren ?

Hi folks,

My mother is a senior citizen and a pensioner. She will come under 10% tax bracket. She doesn’t have any investments right away. She has gifted gold coins to her minor grandchildren. Can she claim this for tax exemption?

Could you please tell me other options for senior citizens to avail tax exemption?

Regards,

Midhun