Now the department is needing an affidavit from Donor of gifts affirming under oath the relationship between donor and donee and also that the gift has indeed been given. It is possible that donor may also have to affirm in this affidavit that he is the absolute owner of the property or money that he has gifted.
The reason why the department may require such an affidavit is that a donor will not lie about the relationship especially when under oath or solemn affirmation. Therefore they have put the responsibility of declaration on the donor rather than the assessee.
My concern is only for a few of my Christian friends who are adopted. As far as personal laws are concerned for adoptions by Hindu Couples (or even individual as single parent adoption is recognised for Hindus) the relation between the child and the couple or individual is already established as son and daughter and therefore the lineal ascendency or descendancy or even as a sibling is absolutely established without any disputes even if one child is the natural son and the other adopted.
In Christian laws, even though you would identify the couple and the adopted children as parents and children, legally as per the personal laws of Adoption the relationship is guardian and ward. In such cases would the parents or lineal ascendants or even brothers and sisters (say natural or even adopted) be able to declare on solemn affirmation the relationship as a relative as defined in section 56.
I hope I am right in assuming that there is no legislative intent of discrimination on account of different personal laws for each relegion and the relationship as per the adoption deed is as good as parent and child irrespective of what it is called in each personal law.
There are problems and litigations as far as succession is concerned as none of the personal laws other than Hindus recognises in absolute terms the adoption as father and son / daughter or mother and son / daughter.
What matters is that wherever the words parents or lineal ascendants / descendants are mentioned and even brothers and sisters, it should include the one who is adopted irrespective of what the adoption deed as per personal laws states. The situation stands like this.
In Hindus, if a natural son states that he is the brother of an adopted son, there is no real problem as the law states beyond doubt that there is no difference between the two.
For other relegions there could be a problem depending on how the relationship is recognised.
I have very little knowledge or no knowledge of personal laws. However, even if the matter does not concern me, I am always concerned with the element of discrimination and would be happy if anyone can clear my doubts especially where the child is adopted.
CAclubindia
