1- Gift from spouse means wife or husband.
2- Gift from brother or sister.
3- Brother or sister of the spouse.
4- Brother or sister of either of parents either husband or wife.
5- Any lineal ascendant or descendant.
6- Any lineal ascendant or descendant of the spouse.
7- Money or property received by a person on the occasion of his/her marriage.
8- Property or money transferred by the way of inheritance of either individual or H.U.F.
9- Property or money received in contemplation of the payer.
10- Property or money received from the local authority.
11- Property or money received from any local university, college, or any other government institute under section 10(23) of the income tax act or section 12AA of the income tax act.