https://www.taxtmi.com/caselaws?id=61984 Section 5(1)(xii) of the Gift-tax Act, 1958 exempts gifts made for the education of the donor's children, subject to the amount being reasonable in the circumstances. The provision does not make the donee's age, financial independence, or dependency on the donor a relevant disqualifying factor, and it does not require the donor to be the father rather than the mother. The text notes that the absence of express dependence language, unlike other exemption clauses, shows that no such condition was intended. On the facts discussed, the gift was treated as for educational purposes and reasonable in amount, so exemption was available. en-us Fri, 03 Apr 1987 00:00:00 +0530 Mon, 17 Jan 2011 14:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61984 Section 5(1)(xii) of the Gift-tax Act, 1958 exempts gifts made for the education of the donor's children, subject to the amount being reasonable in the circumstances. The provision does not make the donee's age, financial independence, or dependency on the donor a relevant disqualifying factor, and it does not require the donor to be the father rather than the mother. The text notes that the absence of express dependence language, unlike other exemption clauses, shows that no such condition was intended. On the facts discussed, the gift was treated as for educational purposes and reasonable in amount, so exemption was available. Case-Laws Income Tax Fri, 03 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61984