Relatives u/s 56(2)(vii) from whom Gift is permissible......

In your picture posted, Sr. No. 22 and Sr. No. 27 are also same.

Did you mean mean some other relation???

Also please clarify if Brother's SON, or Sister's SON can gift to his Phuphi/Bhuwa & Mama/Mami ???

What about receiving Gift from Mother's Mother i.e. NANI ???

Will the above not be exempt???

Couldn't find the above, in the list of 44 kinds of relations, posted by you.

Kindly clarify...