Receipts and payments gift transaction allowed

Kollipara Sundaraiah (B.com) (2984 Points)

05 January 2023  
it assessess cash gift from brother rs:20 lacs dt:14-12-22 through bank mode received after same date cash gift to son rs:10 lacs and cash gift to daughter rs:10 lacs payment through on bank mode pay.
question:
two gift transactions same date accepted in it act