Plot gifted to daughter. Gift deed is rs. 710000. Whether it is liable to capital gain tax

Reply— As per Section 56(2)(x)  where any person receives, in any previous year, from any person or persons on or after the 1st day of April, 2017 any immovable property without consideration, the stamp duty value of which exceeds fifty thousand rupees, the stamp duty value of such property shall be chargeable to income-tax under the head "Income from other sources" as gift.

Provided that this clause shall not apply to any immovable property received from any relative. Thus there will be no tax implication if a person receives immovable property from a relative.  Daughter is covered under the definition of relative.