Transferring Flat in Delhi to Blood Relative- Stamp Duty & I.Tax

Sir, Please advise, Recently in current financial year My Sister has made a gift deed and relinquished her ownership rights in favour of her major unmarried daughter for an immovable property situated in New Delhi which has been accepted by the daughter. The Gift deed is Noterised at present and yet to be registered. It will get registered when the daughter will have accumulated/saved funds from her own sources as her mother is not willing to incur any amount of on Stamp duty etc. Please advise on the status of the Gift Deed Whether the Gift deed, till it is registered, will be a valid document under 1. I Tax Act, 2. Gift Tax Act and 3. Transfer of Property Act Further Effective which date the Daughter will be laible to pay Municipal Taxes, and other maintenance, i.e. the day the Gift was accepted or the day when the Gift deed gets registered as the same is yet to be registered. And if there is income from that property, Liability of Property Taxes and maintenance expenditure of the Property. Will there be any Stamp duty. I understand as per the recent judgment of Supreme Court, there will be no stamp duty on the gift of properties made in blood relations. Thanks. Wadhwa