Can closing debit / credit be treated as gift

Hello,

A & B are husband and wife respectively and during a financial year they transfer amounts to each other through bank. Now, say there is an outstanding of Rs. 100/- payable by wife to husband, can this outstaning closing amount as on 31st March be treated as gift?

P.S. Outstanding is a substantial amount and hence actual repayment looks a little difficult.

Thanks

Regards