sec 56(2)(X)

No. friends are not relatives as per the section 56(2)(x)....

As per explanation under the section ..."relative" means,—

 (i)  in case of an individual—

(A) spouse of the individual;

(B) brother or sister of the individual;

(C) brother or sister of the spouse of the individual;

(D) brother or sister of either of the parents of the individual;

(E) any lineal ascendant or descendant of the individual;

(F) any lineal ascendant or descendant of the spouse of the individual;

(G) spouse of the person referred to in items (B) to (F); and

(ii)  in case of a Hindu undivided family, any member thereof;