Note: Exemptions/ Exclusions to the above

• Received from any person on occasion of marriage
• Received by way of will or inheritance
• Received from relative of an individual [(i) spouse, (ii) brother/ sister of: individual, spouse, either parents of    individual, (iii) any lineal ascendant/ descendent of: individual, spouse of the individual, (iv) spouse of person referred to in (ii) and (iii)]