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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>Valuation of gifts: non-cash gifts valued on the gift date; non-revocable gifts valued by capitalised income during the period.</h1> For non-cash gifts, value is the property's value on the date of gift determined under Schedule II; if a gift is not revocable for a specified period, value is the capitalised value of income from the property during that non-revocable period.

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