Inquiry about car as a gift

No, not taxable in the hands of daughter.

Since Car is not covered in defintion of property, hence such a gift is not taxable.

no it will not attract 56(2vii)

Agree with all. This will not be taxable in the hands of daughter as sec 56 is not attracted.

If you receive car as a gift from a relative or non-relative, there will not be any tax on it as ‘car’ is not listed in the prescribed list of movable properties as per the IT Act.