Gift

gift is taxable even if received in birthday occassion 

gift received on marriage is not taxable 

gift received from (father, mother, daughter ,son, brother, sister ,father in law) not taxable

Property received under will/ by way of inheritance not taxable

Property received in contemplation of death of the donor. not taxable

Property received from a local authority.not taxable

Property received from any fund, foundation, university, other educational institution, hospital or other medical institution, any trust or institution referred to in section 10(23C). Money received from a trust or institution registered under section 12AA.  not taxable

car is not covered under gift 

Any Movable Property received as gift is taxable if the Value exceeds Rs 50,000.

CAR is not covered under the definition of " Property "

So receiving Car as a gift wont be taxable.