LIST OF RELATIVES FROM WHOM A PERSON CAN TAKE GIFT WITHOUT ANY LIMIT

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1. A person can take gift from the following relatives without any limit, where there would be no Income Tax u/s
56(2)(vi) of the Income Tax Act, 1961. 2. But one should avoid giving gift to spouse or son's wife because in that
case clubbing provisions under section 64 will be attracted i.e. income from the gifted amount will be added in
the income of donor

Coverage in case of married male i.e. Coverage in case of married female i.e.
husband wife

1. Wife i.e. patni 1. Husband i.e. pati

2. Brother i.e. bhai
3. Brother's wife i.e. bhabi
4. Sister i.e. bahan
5. Sister's husband i.e. Jija
6. Wife's brother i.e. sala
2. Brother i.e. bhai
3. Brother's wife i.e. bhabi
4. Sister i.e. bahan
5. Sister's husband i.e. Jija
6. Husband's brother i.e. daver or jeth

7. Wife's brother's wife i.e. salaj 7. Husband's brother's wife i.e.

daverani ot jethani
8. Wife's sister i.e. Sali 8. Husband's sister i.e. nanand

9. Wife's sister's husband i.e. sadhu 9. Husband's sister's husband i.e.

nanandoi
10. Mother's brother i.e. mama 10. Mother's brother i.e. mama

11. Mother's brother's wife i.e. mami 11. Mother's brother's wife i.e. mami

12. Mother's sister i.e. mousi 12. Mother's sister i.e. mousi

13. Mother's sister's husband i.e. mousa 13. Mother's sister's husband i.e.
mousa
14. Father's brother i.e. chacha or tau 14. Father's brother i.e. chacha or tau

15. Father's brother's wife i.e. chachi or 15. Father's brother's wife i.e. chachi or
tai tai
16. Father's sister i.e. bua 16. Father's sister i.e. bua
17. Father's sister's husband i.e. fufa 17. Father's sister's husband i.e. fufa

18. Father i.e. papa 18. Father i.e. papa

19. Mother i.e. maa 19. Mother i.e. maa
20. Grand father i.e. dadu 20. Grand father i.e. dadu
21. Grand mother i.e dadi 21. Grand mother i.e dadi
22. Great grand father i.e. par dada 22. Great grand father i.e. par dada

23. Great grand mother i.e. par dadi 23. Great grand mother i.e. par dadi

24. Son i.e. beta 24. Son i.e. beta

25. Son's wife i.e. bahu 25. Son's wifer i.e. bahu
26. Daughter i.e. beti 26. Daughter i.e. beti
27. Daughter's husband i.e. jawai 27. Daughter's husband i.e. jawai

28. Grand son i.e. pota 28. Grand son i.e. pota
29. Grand son's wife i.e. pot bahu 29. Grand son's wife i.e. pot bahu

30. Grand daughter i.e. poti 30. Grand daughter i.e. poti
31. Grand daughter's husband i.e. 31. Grand daughter's husband i.e.
jawai jawai
32. Wife's Father i.e. sasur 32. Husband's Father i.e. sasur

33. Wife's Mother i.e. sas 33. Husband's Mother i.e. sas
34. Wife's Grand father i.e. dadsra 34. Husband's Grand father i.e. dadsra

35. Wife's Grand mother i.e dadas 35. Husband's Grand mother i.e
dadas
36. Wife's Great grand father i.e. bada 36. Husband's Great grand father i.e.
dadsra bada dadsra
37. Wife's Great grand mother i.e. 37. Husband's Great grand mother i.e.
badi dadas badi dadas
T WITHOUT ANY LIMIT

limit, where there would be no Income Tax u/s

ing gift to spouse or son's wife because in that
ome from the gifted amount will be added in

Coverage in case of unmarried

male and unmarried female

1. NA
2. Brother i.e. bhai
3. Brother's wife i.e. bhabi
4. Sister i.e. bahan
5. Sister's husband i.e. Jija
6. NA

7. NA

8. NA

9. NA

10. Mother's brother i.e. mama

11. Mother's brother's wife i.e.

mami
12. Mother's sister i.e. mousi

13. Mother's sister's husband i.e.

maousa
14. Father's brother i.e. chacha or
tau
15. Father's brother's wife i.e.
chachi or tai
16. Father's sister i.e. bua
17. Father's sister's husband i.e.
fufa

18. Father i.e. papa

19. Mother i.e. maa
20. Grand father i.e. dadu
21. Grand mother i.e dadi
22. Great grand father i.e. par dada

23. Great grand mother i.e. par

dadi
24. NA
25. NA
26. NA
27. NA

28. NA
29. NA

30. NA
31. NA

32. NA

33. NA
34. NA

35. NA

36. NA

37. NA