If someone (except family) gifts me any money or even an asset, I don’t count this as income so far as total gifts received in a year don’t cross Rs.50,000. Gifts over such amount are my income. It can be a any gift :money gift, it can be a house property gift, or a jewellery gift. Gifts from family and gifts on marriage or on what I inherit are not income.
Family (or relatives) from which if I get gift, I don’t count as income are:
My spouse
My / my spouses brother/sister (or their spouses)
My / my spouses parents, grand, grand grand (parents or children)- called lineal ascendant /descendant
Brothers /Sisters of my /my spouses parents (or their spouses)