<s>[INST] Gifts received from relatives are exempt from tax. Who will be considered as relative for the purpose of claiming such exemption? [/INST] 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).​ </s>