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?

If any sum of money is received on or after 01/10/2009 by an Individual or HUF without any consideration and the aggregate 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 marriage of the individual; or
    under a will/ by way of inheritance; or
    in contemplation of death of the payer or donor as the case may be; or
    from a local authority as defined under Explanation to clause (20) of section 10? of the Income-tax Act, 1961; or
    from any fund, foundation, university, other educational institution, hospital or other medical institution, any trust or institution referred to in  section 10 or
    by any fund, trust, institution, any university, other educational institution, any hospital, other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10; or  (applicable if the property is received on or after 1st day of April, 2017)
    from or by a trust or institution registered under  section 12AA; or
    from or by a trust or institution registered under section 12A; or  (applicable if the property is received on or after 1st day of April, 2017)
    by way of transaction not regarded as transfer under section 47(i)/(iv)/(v)/(vi)/(via)/ (viaa)/(vib)/ (vic)/ (vica)/ (vicb)/ (vid)/ (vii)
    from an Individual by a trust created or established solely for the benefit of relative of the Individual.  (applicable if the property is received on or after 1st day of April, 2017)
    from such of person's and subject to such conditions as may be prescribed.