It's urgent...

One of my  friend is going to file his income tax return first time.He has taxable income from salary.Also,His father has gifted him 30000 Rs. in cash but his father has no income tax file as he is a farmer.
I want to know whether it is compulsory for him to have income tax file.Also,whether he should mention the gift income in other sources income or not as it is below 50000.If not,Than can he show the gift income in capital a/c?
One last question,As it is his first time return,from where he should take the opening balance of capital a/c?
Thanks in advance..