gift received from following relatives are exempt from income tax
1. Spouse of the individual
2. Brother or sister of the individual
3. brother or sister of the spouse of the individual
4. Brother ok sister of either of the parents of the individual
5. Any lineal ascendant or descendent of the individual
6.Any lineal ascendant or descendent of the spouse of the individual
7. Spouse of the person referred to in 2 to6.