Gift-customs act

Yes, I think it is permitted now. Here is the link for the notification.

https://www.caclubindia.com/news/import-oxygen-concentrators-personal-use-permitted-customs-clearance-sought-gifts-till-31st-july-2021-20085.asp

Prima facie all gifts appears to be exempted. Need to go thru the FTP for better understanding.

Customs duty is payable on import by way of gift.