gift tax in A.Y. 2017-18
Satarupa Chakraborty (service) (21 Points)
26 June 20171) Rs. 26,000 in cash from Husband's friend
2) Rs. 21,000 in cash from Mother's friend
3) Rs. 40,000 in cash from his friend on his birthday
are these three provisions individually taxable/exempted from tax or in aggregate total in Rs. 87,000 is taxable ??