gift from relatives

As per income tax act you can accept gift from the following:

1. spouse of the individual;
2. brother or sister of the individual;
3. brother or sister of the spouse of the individual;
4. brother or sister of either of the parents of the individual;
5. any lineal ascendant or descendant of the individual;
6. any lineal ascendant or descendant of the spouse of the individual;
7. spouse of the person referred to in clauses (2) to (6)