Taxation of gift received by aop/boi

Dear Members,

AOP/BOI is receiving an immovable property as a GIFT. Provisions of section 56 (2)(Vii) are applicable in case of Individual and HUF. Nothing is specified about AOP/BOI. However, as income of AOP/BOI is taxable in Status of Individual so, should provisions of section 56(2) (vii) be applicable in case of AOP/BOI? If not, then what should be tax treatment in the hand of AOP/BOI on receiving such GIFT?

Kindly Suggest.