Demystifying Section 68 to 69C of the Income tax Act, 1961
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You being an advocate can suggest whether it is legal or not, we know that it is from relative as per IT act, and hence tax-exempt.
No problem, but make gift deed.
Refer the state specific stamp act. For IT purpose generally made on 100/- Rs stamp. More important is either 2 witnessess or notarization.
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