Gift received from relative

Gift received from relative is not taxable in hands of recipient under section 56 of Income Tax Act. The persons who are considered as relatives are In case of individual Spouse of the individual Brother or sister of the individual Brother or sister of the spouse of the individual Brother or sister of either of the parents of the individual Any lineal ascendant or descendant of the individual Any lineal ascendant or descendant of the spouse of the individual Spouse of the person referred to in above points