Gift income query

Hi Everyone,

Can any one help me in my following query:

Any Residential Indian getting Remittance in convertible foriegn exchangecurrency, from his son working outside India, Is the money received from such such person is exmpted from the head Gift Income thus the person (receiver) in India is not liable to pay tax on amount what his son has remited to him.

Is the whole amount exempt or there is any linit towards this exemption???