Sending money to friends and family in India

Need not be shown in hands of relatives. "Income from other sources" in hands of friends if amount above Rs. 50000.

for the relative, it is not an income according to income tax act but for the friend it is exempt upto Rs. 50000 and if the total amount during previous year exceeds Rs. 50000 then whole amount is taxable as income from other sources for relevent a.y.

suppose mr. A send rs. 10000 to his friend 5 times in a year then rs. 50000 (10000*5) is exempt from tax but if mr. A rs. 10000 to his friend 6 times in a year  then entire amount of rs. 60000 (10000*6) is taxable as income from other sources but in case of relative the entire amount is exempt from tax whether it below rs. 50000,  equal to rs. 50000 or more than rs. 50000

Thanks for your responses.

Does that imply that the relative is not required to report this amount received in his IT return at all?

Does the same apply for the friend - i.e. not having to report the amount on his IT return at all (if < 50000 in the AY)?