Gifts received from relatives are exempt from tax. Who will be considered as relative for the purpose of claiming such exemption?
Gifts received from relatives are exempt from tax.  by virtue of Section 56. ​Following persons would be considered as relative ​
(a) Spouse of the individual;

(b) Brother or sister of the individual;

(c) Brother or sister of the spouse of the individual;

(d) Brother or sister of either of the parents of the individual;

(e) Any lineal ascendant or descendent of the individual;

(f) Any lineal ascendant or descendent of the spouse of the individual;

(g) Spouse of the persons referred to in (b) to (f).​