Can daughter or son gift to mother or father

Reply- Yes, daughter or son can gift to mother or father.

Section 56(2)(x) shall not apply to any sum of money or property received from any relative.

"relative" means,-

(i)  in case of an individual-

(A)  spouse of the individual;

(B)  brother or sister of the individual;

(C)  brother or sister of the spouse of the individual;

(D)  brother or sister of either of the parents of the individual;

(E)  any lineal ascendant or descendant of the individual;

(F)  any lineal ascendant or descendant of the spouse of the individual;

(G)  spouse of the person referred to in items (B) to (F)

So it will not be taxable u/s 56(2)(x).

Section 64 clubbing provisions are not applicable on gift by daughter or son to mother or father..