Income-tax on gift from mother

Dear Professional members,

Under section 56(1)vii Income-tax Act, any sum received without consideration is chargeable to tax.  However, gift from relatives are exempt from tax.  While defining relatives under clause(e), gift by parents are not covered. Does it mean that gift from parents is chargeable to tax? If exemption is available, under which section it is available?  Kindly clarify my doubt.