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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 taxation rules: specified gifts to individuals or HUFs treated as income from other sources with defined valuation and exemptions.</h1> Gifts to an individual or HUF on or after 1 April 2017 are taxable under Section 56(2)(x) as income from other sources when specified thresholds are exceeded: money without consideration taxed if aggregate exceeds the threshold; immovable property valued at stamp duty value (or excess over purchase price if consideration inadequate) with procedural conditions for agreement and electronic payment; movable property valued at fair market value or excess over purchase price where inadequate consideration applies. A range of exemptions covers relatives, marriage, will/inheritance, in contemplation of death, certain public/charitable institutions, specified trust transactions, prescribed classes, and specified COVID-19 related payments.

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