Regarding Tax ability of gift from relatives

Gift from below would be exempt:

1) HER OWN BROTHER

2) BROTHER'S WIFE

Gift from below is taxable as it would not cover under the definition of relative as per Income Tax Act:

1) BROTHER'S SON

2) BROTHER'S SON'S WIFE

gifts from  blood relation not taxable and gifts receive from grand father and mother 

father in law and mother in law not taxable gift receive in marriage also not taxable 

Just curious if this is legal work around?

Brother's son first gifts to brother (his father)
And then brother should gift it to her (i.e. sister)

Gift from specified relative is exempt from tax as per Section 56(2) of the Income Tax Act. Therefore, there will not be any tax liability on the gift of Rs 30 lakh received by your son. Also, there will no tax liability on you. Any income received on the gift amount will be taxable in the hands of your son