Are there any cases in which sum of money received without consideration, i.e., monetary gift received by an individual or HUF is not charged to tax?

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..... ate value of which exceeds Rs. 50,000 during the previous year, then the whole of the aggregate value of such sum is chargeable to tax. However, in the following cases nothing will be charged to tax in respect of any sum of money received by an Individual or HUF without any consideration if the same is received: from any relative or by a HUF from its members; or on the occasion of the .....

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..... 3C) of section 10 ; or (applicable if the money is received on or after 1 st day of April, 2017) from or by a trust or institution registered under section 12A , section 12AA or ​ section 12AB [w.e.f. AY 2023-24, this exemption is not available if a sum of money is received by a specified person referred to in section 13(3) ]. or; or by way of transaction not regarded as transfe .....

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..... o the extent that such sum doesn t exceed Rs. 10 lakh. Note: The member must receive the payment within 12 months from the date of death of such person and satisfy the following conditions: (a) the death of the individual should be within 6 months from the date of testing positive or from the date of being clinically determined as a COVID-19 case; (b) the family member of such individual .....

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