Article 28 Karnataka Stamp Act - Gift -- Instrument of -- not being a Settlement (No. 48) or Will or Transfer (No. 52)
(a) where the donee is not a family member of the donor The same duty as a Conveyance (No. 20) for a market value equal to the market value of the property which is the subject-matter of the gift: Provided that where an instrument of gift contains any provision for the revocation of the gift, the value of the property which is the subject-matter of the gift, shall for the purposes of duty be determined as if no such provision were contained in the instrument
15[(b) where the donee is a member of the family of the donor Rupees one thousand
Explanation: Family in relation to the donor for this purpose means husband, wife, son, daughter, 31[daughter-in-law, brothers, sisters] and grand children.]
Judgement on Article 28 Karnataka Stamp Act - https://sooperkanoon.com/case/381738/m-s-narendra-vs-state-karnataka
Source : https://sooperkanoon.com/act/54908/karnataka-stamp-act-1957-schedule-1