Gifts from relatives exempt under income tax law when received from specified family members including spouse, siblings, lineal relatives. Gifts from specified family members are exempt from tax for an individual or HUF. Relative means the individual's spouse; the individual's brother or sister; the brother or sister of the spouse; the brother or sister of either parent; any lineal ascendant or descendant of the individual; any lineal ascendant or descendant of the spouse; and the spouse of those persons.