Taxation Law: Gift by Will under Section 56(2)(viia)

So, I'm studying for AIBE and I'm stuck on this question. My friend Anand thinks it's a simple one, but I'm not so sure. The question is:

A testator dies leaving a gift of Rs 10 lakhs to his son. The son was paying an income tax of 30% at the time of his father's death. What is the tax liability of the son on the gifted amount under Section 56(2)(viia) of the Income-tax Act?

Anand says the tax is Rs 3 lakhs (30% of Rs 10 lakhs), but I think it's Rs 3 lakhs + Rs 3 lakhs (because the son is already paying 30% income tax, the additional 30% gift tax will be added). So, we both are different. Can anyone help us out?