gift tax for gifts made to NRI relatives

This query is : Resolved

srilata (Querist)
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06 January 2009 I need a clarification on whether I the daughter of an NRI mother can gift say Rs.10 Lacs. Will there be any tax that my mother will have to pay for receiving this tax.
As per income tax law gifts received or given to blood relations are not taxable, is this provision also applicable in case the blood relation happens to be NRI ?
please clarify

K V Subba Rao

K V Subba Rao (Expert)
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06 January 2009 There is no clarity. Whether mother is NRI or daughter is NRI. Who is giving and who is receiving gift.

Nevertheless, residetntial status of donor and donee does not make any difference for purpose of taxation of gifts between relatives (as specificed in Act)