Taxation Of Gifts Under The Income Tax Act & Law On Gifts
Detailed analysis of income tax provisions regarding taxability of gifts with tax planning considerations. An overall, broad and illustrative commentary on the law on gifts as contained in various Acts –
- The Transfer of Property Act
- The Contract Act
- Hindu and Mohammedan Law
- F.C.R.A.
- Foreign Exchange & Management Act, and
- The Income Tax Act, 1961 (as amended up to date)
- Drafting of Gift Deeds with more than a dozen formats of gift-deeds for all types of gifts.
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- Publisher: Xcess Infostore Pvt. Ltd. (2019)