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Income tax gift --> section 56-relative defiinition

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(Querist)
21 June 2023 can a lady's husband's brother's son gift to the lady a sum of rs.10 lakhs? (means nephew gift to his aunt)
my view --NO,
am i correct?


can man receive gift from father's brother's son? (means cousins)
my view - no.
am i correct?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 June 2023 Yes, you are right in both cases.
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