Section 3(b) in Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) Regulations, 2018
(b)acquire any immovable property in India other than agricultural land/farm house/plantation property by way of gift from a person resident in India or from an NRI or from an OCI, who in any case is a relative as defined in section 2(77) of the Companies Act, 2013;
