Section 3(1)(b)

(b) presents which are given at the time of a marriage to the bridegroom (without any demand having been made in that behalf): Provided that such presents are entered in a list maintained in accordance with the rules made under this Act: Provided further that where such presents are made by or on behalf of the bride or any person related to the bride, such presents ar e of a customary nature and the value thereof is not excessive having regard to the financial status of the person by whom, or on whose behalf, such presents ar e given.]