The FBR will consider provision of gift from closed blood relations, if received through cross cheque or banking channel: otherwise it will be added in income chargeable to tax. Under Section 39 of Income Tax Ordinance 2001, if cash gift is received from relatives including grandparents, parents, spouse, brother, sister, son or a daughter but the same has not been received through cross-cheque or banking channel, the amount of gift will still be added in income chargeable to tax under the head “Income from other sources. The FBR has also empowered Commissioners to freeze any domestic assets of a person involved in offshore tax evasion.