Cash gift to daughter in law

This query is : Resolved 

14 October 2020 One of female I.t. assess cash gift to daughter in law value RS:1,50,000/- payment through on cash mode in f.y.19-20.
Question:
Above cash gift transaction tax applicable or exempt for both assess.

14 October 2020 Cash gift less than 2 lacs to relative both not taxable.



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