Taxability of Gift Money given to maternal uncle (mama)

its not exempt. 

refer: https://business.outlookindia.com/personal-finance/tax/gift-received-from-nephew-is-not-exempt-from-taxation-under-section-56-2#:~:text=So%2C%20gift%20received%20by%20a,tax%20on%20it%20as%20well.

Yes taxable...not cover in relative definition 

can be shown under head Income from other sources

Maternal uncle (mama) is NOT in the defined list of relatives under Section 56(2)(x) of the Income Tax Act. The list covers spouse, siblings, parents, lineal ascendants and descendants, and their spouses - maternal uncle falls outside all of these. So any cash or property gift to or from a maternal uncle is taxable as income from other sources if the value exceeds Rs 50,000 in a financial year. Below that threshold it remains exempt, but crossing Rs 50,000 means the entire amount is taxable at your slab rate. The full relative list and which gifts are completely exempt are covered in this [Section 56(2)(x) gift tax guide for AY 2026-27](https://taxgarden.in/blog/gift-tax-rules-india-section-56-2-x-ay-2026-27).