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    <title>GIFT in kind received by daughter</title>
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    <description>The transfer of a house from a father to his married daughter as a gift out of love and affection is not taxable under the gift provisions; rent arising after transfer is taxable in the daughter&#039;s hands and is not clubbed with the father&#039;s income under clubbing provisions.</description>
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      <description>The transfer of a house from a father to his married daughter as a gift out of love and affection is not taxable under the gift provisions; rent arising after transfer is taxable in the daughter&#039;s hands and is not clubbed with the father&#039;s income under clubbing provisions.</description>
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      <law>Income Tax</law>
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