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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 non-relatives, such as friends, are taxable under income tax law unless relative exemptions apply.</h1> Gifts received by an individual or HUF from persons defined as relatives are not chargeable to tax; the statutory roster of relatives includes spouse, siblings of the individual and spouse, siblings of either parent, lineal ascendants and descendants of the individual and of the spouse, and spouses of the listed persons. A friend is not included in that list and therefore gifts from friends do not benefit from the relative-based exemption and will be subject to tax treatment applicable to gifts where other statutory criteria for taxation are met.

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