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    <description>There is no prohibition on receiving gifts from an NRE account of a person residing outside India under the Income Tax Act; however, the receipt will avoid income tax only if it meets the statutory conditions governing taxation of gifts and related exemptions.</description>
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      <description>There is no prohibition on receiving gifts from an NRE account of a person residing outside India under the Income Tax Act; however, the receipt will avoid income tax only if it meets the statutory conditions governing taxation of gifts and related exemptions.</description>
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