(3)The provisions of sub-section (2)(m) shall not apply to any sum of money or any property received—(a)from any relative; or(b)on the occasion of marriage of the individual; or(c)under a will or by way of inheritance; or(d)in contemplation of death of the payer or donor; or(e)from any local authority as defined in Schedule III (Note 6); or(f)from or by any registered non-profit organisation as defined in section 355(g), except when received by any person referred to in section 355(h); or(g)by way of a transaction not regarded as transfer under section 70(1)(a),(c), (d), (e), (f), (g), (i), (j), (k), (l), (n), (o), (t), (u), (v) or (w); or(h)from an individual by a trust created or established solely for the benefit of relative of the individual; or(i)from such class of persons and subject to such conditions, as may be prescribed.
