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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Gifts from Relatives Exempt from Tax; Friends' Gifts Taxable Under Income Tax Regulations, Subject to Conditions</h1> Gifts received by an individual or Hindu Undivided Family (HUF) from relatives are exempt from tax under income tax regulations. Relatives include the individual's spouse, siblings, in-laws, lineal ascendants, and descendants. However, friends do not qualify as relatives under this definition. Therefore, gifts received from friends are subject to taxation, provided other criteria for taxing gifts are met.

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