Tax implications for receiving gift from sibling in India

Hi there, I very much appreciate your advice regarding below:

My brother in India wants to send me a gift of 100k.

1) Is there any tax implication for me to receive this amount? Should I be declaring anything?

2) Is there a limit of the amount I can receive as a gift from my sibling in another country?

3) Would there be any tax implications or declarations for my brother in India?

 

Thank you!