Relatives u/s 56(2)(vii) from whom Gift is permissible......

Relatives u/s 56(2)(vii) from whom Gift is permissible under Income Tax Act, 1961

(i)  spouse of the individual;

(ii)  brother or sister of the individual;

(iii)  brother or sister of the spouse of the individual;

(iv)  brother or sister of either of the parents of the individual;

(v)  any lineal ascendant or descendant of the individual;

(vi)  any lineal ascendant or descendant of the spouse of the individual;

(vii)  spouse of the person referred to in clauses (ii) to (vi)

Based on aforesaid definition , here is the list 44 kinds of relations  , gift from whom is not taxable in your hand.