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<h1>Gift for minor daughter's education exempt from tax under Hindu Adoptions & Maintenance Act</h1> The ITAT upheld the AAC's ruling that the Rs. 50,000 gift to the minor daughter for education and maintenance was non-taxable under the Hindu Adoptions ... Exemption, Gift For Education Of Childern The assessee gifted Rs. 50,000 to his minor daughter for education and maintenance. The AAC ruled it as non-taxable under Hindu Adoptions and Maintenance Act. The ITAT upheld the AAC's decision, stating the gift is exempt under Gift-tax Act. The appeal was dismissed.
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