How to gift agricultural land to my son or daughter and record it?

You have two common ways to pass land to your child: a gift deed, which transfers it now while you are alive, or a will, which takes effect only after your death. A gift deed (daan patra) must be in writing, executed on the proper stamp paper, and registered at the sub-registrar office, with the gift accepted by the receiver during your lifetime. Once registered you apply for mutation so your child's name is entered in the record. Many states charge lower or concessional stamp duty for gifts to close family members, so check that. A will, on the other hand, does not need stamp duty and can be changed while you live, but it only operates after death and then the heir does mutation based on the will and the death certificate. Which to choose: a gift gives immediate certainty and the child owns it now, while a will keeps control with you till death. Both have tax and family implications, and if you have other heirs they may have expectations or rights, so it is wise to take legal advice and, for a will, register it for safety. Confirm stamp duty, family concession and the mutation process at your sub-registrar and tehsil. This is general information, not legal advice.

Once gifted by a registered deed and accepted, the land becomes the receiver's own property and they can deal with it as owner. How it is later treated for the next generation depends on whether it then counts as self-acquired or ancestral in that family, which can be a legal question. For your own clarity take legal advice when drafting the gift deed.