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Income tax applicability for gift

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(Querist)
25 March 2019 Shall the Gift given to Brother's wife come under the purview of Relative for Income Tax purpose or Is it taxable?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
25 March 2019 Brother's wife is relative. Inference - 56(2)(vii) explanation (e)(i)(G).

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