Ram receives ₹51,000 from a non-relative solely on the occasion of his own marriage in tax year 2026–27. How much is taxable as a monetary gift under section 92(2)(m)?

Section 92(3)(b) of the Income-tax Act, 2025 excludes from section 92(2)(m) any sum received on the occasion of the marriage of the individual, whoever the donor is, so nothing is taxable. Without the exception the whole ₹51,000 would be taxed, since the ₹50,000 figure is a threshold and not an exempt slice.