Itr issue

A CLIENT(FEMALE) 34 YEARS OLD, WANTS TO FILE A RETURN OF INCOME FOR THE 1ST TIME AND SHE IS WILLING TO SHOW SOME JEWELRY IN HER RETURN, THE EXPLANATION PROVIDED BY HER IS THAT WHEN HER MOTHER IN LAW PASSED AWAY SHE HAD TRANSFERRED THE JEWELRY TO HER BUT HER MOTHER IN LAW HAD NEVER FILED A RETURN. SO CAN SHE SHOW SUCH JEWELRY IN HER FILE AND IF YES WILL BE TREATED AS GIFT AND EXEMPT FROM INCOME TAX OR WILL IT BE CHARGEABLE TO INCOME TAX