How much maximum money can be transferred which doesn’t attract tax?

Hi ,

What is the easiest way to transfer money(7 Lakhs) from one account to another of SBI which doesn’t attract tax? For example, if A deposits money to B’s account say 7 Lakhs, will B be required to pay tax on it?

B will transfer this money to C. Will C also be required to pay tax?

How to make the money transferred here from A’s account to C’s account? What are the different options available?

Thanks,
Ankit