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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Gift tax scope expanded to include specified foreign remittances and a new graduated rate schedule now governs taxation.</h1> The amendment treats foreign currency or foreign exchange remitted from abroad by a non resident to a resident in India, when made under the Foreign Exchange Regulation Act, as a taxable gift and adopts the Income tax Act meaning of resident; it raises the monetary threshold in the provision, omits a prior section, and replaces the Schedule with a new graduated rate schedule prescribing tiered base amounts plus percentage charges on excesses.

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