gift tax in A.Y. 2017-18

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if a person received gifts as follows ::
1) Rs. 26,000 in cash from Husband's friend
2) Rs. 21,000 in cash from Mother's friend
3) Rs. 40,000 in cash from his friend on his birthday

are these three provisions individually taxable/exempted from tax or in aggregate total in Rs. 87,000 is taxable ??
Replies (17)

Total amount is taxable.

Full 87 thousand is taxable in the hands of assessee.
thanku
total taxable
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hi... thnx for responding
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