As per Section 13 of The Central Civil Services (Conduct) Rules, 1964,
No Government servant shall accept, or permit any member of his family or any other person acting on his behalf to accept any gift.
The expression "gift” shall include free transport, boarding, lodging or other service or any other pecuniary advantage when provided by any person other than a near relative or personal friend having no official dealings with the Government servant.
A casual meal, lift, or other social hospitality shall not be deemed to be a gift -
A Government servant shall avoid accepting lavish hospitality or frequent hospitality from any individual, industrial or commercial firms, organizations, etc., having official dealings with him.
On occasions such as weddings, anniversaries, funerals, or religious functions, when the making of gift is in conformity with the prevailing religious and social practice, a Government servant may accept gifts from his near relatives or from his personal friends having no official dealings with him but shall make a report to the Government, if the value of such gift exceeds.