Gift received from relative

Is this gift received before death or after death of spouse?

Is this gift received to individual or spouse of individual.

If this gift received individual before death then its taxable to individual because spouse's brother's spouse doesn't include in the definition of relative.

If this gift received by spouse (who married to other) then its exempt because this relation consider as bother's spouse who includes in the definition of relative.

See, the main point is RELATIONSHIP OF HUSBAND AND WIFE MUST EXIST AT THE TIME WHEN SUCH GIFT WAS RECEIVED.

And Second Important point is RELATIONSHIP OF HUSBAND AND WIFE DOES NOT ENDS WITH THE DEATH OF SPOUSE although Husband got a right to remarry and Relationship of Husband-wife it ends when The Husband remarriage.

Now coming to your query:

1. If gift has been received before the Remarriage (even after death of wife) then such gift shall be exempt under section 56(2)(x).

2. I want to correct a little bit to my friend @ Mayur Patil that Brother and sister of Spouse are also Relative. So gift received from him as well would be exempt in husband hand.

Other Opinions are highly appreciated!

"relative" means—
[i] spouse of the individual;
[ii] brother or sister of the individual;
[iii] brother or sister of the spouse of the individual;
[iv] brother or sister of either of the parents of the individual;
[v] any lineal ascendant or descendant of the individual;
[vi] any lineal ascendant or descendant of the spouse of the individual;
[vii] spouse of the person referred to in clauses [ii] to [vi];

As per clause no. [iii] and [vii]
You are right mr. Nitesh Bind

Thanks for right direction.

You are most welcome. @ Mayur