Gift definition as per income tax act

Bhumit (accountant) (166 Points)

24 September 2018  

Hello Members,

I have a question for Gift Definition as per Income tax act/rules.

Details of Family Member

X - individual tax payer (Salarized Person) - Female

Y - Husband of "X" - (Job less Person & So don't file any ITR now)

A - Father in law of "X" -  (Reguler Filled ITR-3) 

B - Smaller Brother of "A" - (Salarized Person Filed ITR - 1)

C - Wife of "B" -  (Reguler Filled ITR-3)

Now My Question was Can Person A,B & C gift some amount to person "X" through chq ?

If No than any other way to gift a amount ?????

B -