An untamed cat along with 2 kittens started coming to our house often. After a month or so the cat and a kitten left but another kitten started staying in our place. I used to offer milk and some meat. Earlier, it wouldn't come close even to eat, I used to keep the food at some distance and it used to eat it after I stepped little backward. As time passed, it started coming close but only to eat/drink but still runs away everytime I try to hold her(It doesn't even oblige for a tap on it). I thought it will take time for it to adjust to humans but it's taking too much time(It's more than 2 months now). It shows no signs of coming closer to humans at all. I'm exhausted and given up and have no hopes of that kitten being friendly with me(Even after giving it the best kitten food and attending to it everytime). Please help me with some valuable tips of getting the kitten to become closer to people and not run away.
Great that you try to make friends with this kitten. Most of the things you described are really good (One brief note: Don't feed a cat or kitten cow's milk, if you can't watch in which way it influences the cat. Cats mostly don't tolerate milk. See this question).
Give her some privacy
Giving the kitten food is very helpful. But don't try to touch the kitten and never try to hold her. At the moment she thinks that it is really good to have the food, but that you are dangerous. She can't combine: "This human gives me food, so it won't hurt me at all." Her experiences shows her that it is better to have some space between you and her, because you will try to touch her immediately if she stays at hand. Pets only love petting of humans if they trust them. Otherwise they perceive it as an invasion in their privacy. And every not successful try to touch her, lowers her trust in you. So just try to touch her, if you are very sure that she won't run away.
Make her feel comfortable in your company
You write that she started coming close. Wonderful. You are not so dangerous for her anymore, she starts to feel good even if you are around. But don't try to touch her. Try to increase the time she is with you and decrease the space between you. You can do that, e.g. by providing her less food so that she is still a little bit hungry. And if you see that she finished her meal, throw some food to her. Lower the distance of throwing. Don't go to her, let her come to you. Try to avoid rash movements. The goal is that she eats directly from your hands.
Make her enjoy your touches
If she trusts you so much that she eats from your hand, you can try to touch her with your other hand. Try this a few days after she starts eating from your hands. Have some food in your hand, show her but don't give it to her. Close your hands so that she comes to you and tries to get the food. Try to touch her with your other hand. Do this slowly and let her see it so she is not surprised. If she accept one little touch, immediately stop petting her and open the other hand to give her the food at the same time. Then increase the time of petting her. Keep a close watch on her. You can see at which parts of her body she loves stroking and which she does not. Don't force petting at the latter.
Give her time
Two months are not too much time. It can easily take 3 to 4 months to trust a human for a lonely kitten.