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Does some one need to maintain proof of spending after receiving money sent by NRI ?

Hi guys.  I have a query regarding expenses made from money sent by NRI. I know that money sent to relatives is not taxable but can the recepient spent money without any proof? For eg A father is receiving 20lakhs from his NRI son. Now can he spent it in anyway he wants or he must have proof for his spending? Please help me out with this dilemma.

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