Hi, I am looking for some basic information regarding makefile structure. Any pointers will be highly appreciated. Thanks.
See the description of the structure of a makefile
in the Wikipedia article for a start. Some of the links there are pretty helpful too.
The best help I think I can give anyone desiring to learn how to write their own makefiles is:
DON'T DO IT!!!
Use a makefile generator. There's a lot out there. One of the best I've seen is CMake but there's also automake/autoconf/all that.
You can also use a totally different build system like Ant (but that's by far the only option in this category).
Make actually kind of sucks. I haven't touched one in 10 years. Put your development effort where it will do the most good, in your code.
For very quick start (if you haven't yet tried) - read this, very simple.
If you want start writing makefiles in couple hours - this one.
To be a monster in makefiles use official, commonly you need this as reference book.
Official NMAKE documentation.
There are several other types of build systems that use "makefiles". Several of the other answers here are pointing you to these other systems. They all implement the same basic ideas, but the capabilities and syntax vary, sometimes in subtle ways. If you need to learn how to use NMAKE (which is the one you mentioned in the title), and you read GNU make documentation, you're likely to get confused.