Tax implication on gifts are stated in section of 56(2) of the income tax act. As per the act, If any person receives gifts in cash, kind or in any other form, he is liable to pay tax.
However, there are some circumstances where tax shall not be attracted. The followings are the exception to tax on the gift received.

1. Gifts received from the relative.
2. Gifts on a marriage of individual
3. Gift received for the value of less than 50000.
4. Gifts received under a Will or by way of Inheritance or in contemplation of death of the payer
5. Gifts received from any Local Authority as defined in Section 10(20) is also exempt from tax.

So if you received any gifts from other than above-stated persons or on occasion, you will be liable for the tax.