MY CLIENT IS RUNNING A BUSINESS HE IS A INCOME TAX PAYER, AND HIS WIFE ALSO A INCOME TAX PAYER. HIS WIFE STARTED A NEW BUSINESS. FOR THAT PURPOSE HIS HUSBAND GIVEN A GIFT TO HIS WIFE BY CASH TO START A BUINESS BOTH ARE SHOWN IN THERE BOOKS HE HAS GIVEN GIFT BY 10 LACK BY CASH CAN IT ATTRACT TAX OR NOT WHAT IS THE LIMIT OF GIFT TO WIFE BY CASH ? PL SUGGEST SIR