tax treatment of foreign reciepts

[tahir.rauf]

hi friends!i am a bit confused about the tax treatment of foreign reciepts as gift. for example a pakistani resident individual is a govt employee and has no other source of income;at the same time he recieves rs 50,000/month from his son who is serving in germany. i wanna know is that is the amount recieved as gift from a blood relative is taxable? f yes what is the tax rate applicable?

i am doing CA