Cash gifts received in marriage

I received about 3 lacs rupees in cash gift in my marriage recently, since such amount does not attract tax, I have the following queries:-

1) Should the amount be disclosed as ‘Exempted Income’ under ‘Others’ category in ITR-4 form?

2) Should it not be disclosed under exempt category and treated as Capital receipts?

3) Or treated as something else, as per expert advise?