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of <h1>Monetary gifts to individuals or HUFs taxable if total exceeds Rs. 50,000 annually without consideration.</h1> Monetary gifts received by an individual or Hindu Undivided Family (HUF) are subject to taxation if they meet specific criteria: the gift is received without consideration, and the total value of such gifts received within a year surpasses Rs. 50,000. There are exceptions to this rule, which are detailed in subsequent FAQs.
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