It is important to know for all that there is no Income Tax if an spouse gift to each other. I mean to say Wife can gift any amount to her Husband and Husband can gift any amount to his Wife.
In such type of gift, it is important to know that if payee of gift (गिफ्ट पाने वाला) earn any income from gifted amount like Interest, Rent etct, Income will be taxable in the hand of Payer (गिफ्ट देने वाला). It means income will be clubbed in the hand of Gift's Payer.
Therefore, before taking such gift, everyone should understand these type of complication through Spouse's Gift.
No doubt that gift received from any relative is totally free. List of relative is detailed here.