If an individual receives a sum of money  without consideration, it is chargeable to tax under the head " Income from other source"

If your son receives gift on his own marriage, is not chargeable to tax

Gift is exempt for your son not for any others

Thanks for replying, So now how the tax liability can be avoided in this case?  Can this be shown as cash gifts from relatives directly to my account? i have already moved money back by cheque to my Son's account. 

Show the money recived to your son as gift in marriage and if you want to take into your accout, then show the same as gift from your son.

No taxabiality.

Brilliant, thanks ;-)