The act says-Gifts received from relative is exempt from tax,then it goes to define relative as a person who is in so and so relation to the individual.It means that the individual is the recepient of the gift.In any case,tax is now levied on the recepient,not on the donor.Lineal ascendent or descendent is the person who is above or below him in the parental hierarchy,like father,son,grandfather,grandson,etc.
