Tax treatment of income earned from money gifted to sibling

If a person gifts 10 lakhs to his brother and the brother invests the amount and earns income of 2.5 lakhs from the gifted amount, what would be the tax treatement of 2.5 lakhs.

Will 2.5 lakhs be clubbed with the income of the person who gifted?

or

is the 2.5 lakhs considered the receivers income, and the brother pays tax on 2.5 lakhs as per his slab.?

Thanks in advance.