mother in law 's name in property

hello Sir,
due to some reason,I have purchased a flat in the name of my mother in law thru power of attorney by mother to daughter (my wife )to buy ,sell rights etc.

later my problem solved, now pl advice :
1. how to get said flat in my name? can mother in law gift it to son in law (me)
i think gift will attract almost equal tax to registration expense.
2. with same POA can my wife transfer flat on my name?
3. "Haq Tyag" deed will do in this ?

4. if mother gift this flat to daughter,will this attract gift tax on it?
I want to avoid extra cost because I have already paid heavy registration charges at the time of purchase of this flat.
pl suggest a legal and money saving way.
Thanks.