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The disclosure of income depends upon the earning pattern. In case it is your regular source of income then it can be considered as a business and shown under income from business or profession. For the easy ITR filing you would be suggested to opt for ITR 4 and show it as a presumptive income.
In case it is a non material or income of irregular nature then you can also disclose the same as income from other sources and file ITR 1 form.
In addition, gifts from specific relatives like parents, spouse and siblings are also exempt from tax. You need to show the same under the head exempt income in ITR 1/ITR 4.
We may assist you in ITR filing and proper disclosure.