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var gulp       = require('gulp');
var sass       = require('gulp-sass');
var sourcemaps = require('gulp-sourcemaps');

gulp.task('sass',  function () {
  gulp.src(pathToSrcSass)
    .pipe(sourcemaps.init())
      .pipe(sass())
    .pipe(sourcemaps.write("./", {addComment: false, debug:true}))
    .pipe(gulp.dest(pathToOutputSass))
})

<IfModule mod_rewrite.c>
  RewriteEngine On
  # source map
  RewriteCond %{REQUEST_URI}          ^(.+\.(css|js))$
  RewriteCond %{DOCUMENT_ROOT}%1.map  -f
  RewriteRule .                       - [L,E=SOURCE_MAP:%{REQUEST_URI}.map?%{QUERY_STRING}]
  Header set X-SourceMap "%{SOURCE_MAP}e" env=SOURCE_MAP

</IfModule>

X-SourceMap: /path/to/script.js.map