https://www.taxtmi.com/manuals?id=338 Where a monetary gift is effected by entries in the books of account maintained by the donor or by a connected individual, HUF, firm, association or body, the value of that gift is includible in computing the donor's net wealth unless the donor proves to the Assessing Officer that the money was actually delivered to the recipient at the time the entries were made. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sat, 19 Jan 2008 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=338 Where a monetary gift is effected by entries in the books of account maintained by the donor or by a connected individual, HUF, firm, association or body, the value of that gift is includible in computing the donor's net wealth unless the donor proves to the Assessing Officer that the money was actually delivered to the recipient at the time the entries were made. Manuals Wealth-tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=338