Looking for some guidance from the tax experts here.

For AY 2025-26, my father gifted some shares from his demat account to my mother’s demat account through an electronic/offline share transfer. The transaction is reflected in the AIS as a gift from her husband. While filing the ITR for AY 2025-26, we had already disclosed this transaction in the ITR-2 under Schedule EI – Details of Exempt Income, with the descripttion: “Gift From Husband – Offline Share Transfer”. We treated it as a gift from husband to wife and therefore as exempt/not chargeable under Section 56(2)(x).

Recently, after almost a year, my mother received a physical communication from the Income Tax Department mentioning their NUDGE (Non-Intrusive Usage of Data to Guide and Enable) campaign, encouraging taxpayers to voluntarily review exemption and deduction claims in case they are incorrect.

After receiving this letter, I checked the Income Tax e-filing portal for any pending notice, clarification, e-verification, compliance request, rectification request, or other action requiring a response. However, nothing is currently showing as pending on the portal.

My questions are:

  1. Since the shares were genuinely gifted by my father to my mother and the transaction is reflected in AIS, and we had already disclosed the gift in the ITR under Schedule EI, is this treatment in the ITR correct?
  2. Is a gift of shares from husband to wife covered as a gift from a “relative” for the purpose of Section 56(2)(x), and therefore not taxable in the hands of the recipient?
  3. Since the gift was already disclosed in the original ITR, should we take any further action now in response to this NUDGE communication?
  4. If the Income Tax Department expects a clarification, where exactly should we provide it? Should we wait for an e-verification/compliance request to appear on the portal, or is there any specific facility through which we should voluntarily submit a clarification?
  5. Are there any additional documents we should keep ready, such as the share transfer statement, demat statement, gift deed, AIS entry, bank/demat records, etc., in case the department asks for clarification later?

I am mainly trying to understand whether this is simply a general NUDGE communication asking taxpayers to review their return, or whether there is something specific that we need to respond to.

Thanks in advance for your guidance.