Gift to relatives for purchase of land

can a tax payer gift some amount to blood relatives for purchase of land ??
who are the blood relatives?
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Quick Summary
This discussion explores whether a taxpayer can gift funds to blood relatives specifically for the purchase of land. It aims to clarify who is considered a blood relative for this purpose, listing examples such as maternal uncles, brothers, sisters, parents, and paternal uncles.

Specify  the  relationship 

Maternal uncle,brother,sister,parents,paternal uncle.

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