Married Daughter gift to mother

A married daughter wishes to gift her mother one crore rupees, funded by the sale of a flat previously gifted to her. The question is whether this gift will be taxable. Generally, gifts received by parents from their married daughter are exempt from tax under Section 56(2)(x) of the Income Tax Act, provided they are considered 'relatives' under the law. However, specific provisions apply, and it's advisable to consult detailed guidelines on gifts from relatives.