gift received in foreign currency and remited in india

If its total value exceeding rs.50000 then it is taxable

gift received in foreign currency or indian currency is taxable in the hands of the receiver if it exceeds Rs. 50000/- barring some exceptions like gift recieved from relatives etc.....

However, currently,  i dnt hv any idea if any clause exists regarding the aforesaid matter in the DTAA (Double Tax Avoidance Agreement) with that country .

Expert views required............