https://www.taxtmi.com/caselaws?id=17625 Gifts remitted from the United States by purchasing demand drafts and posting them to relatives in India were not exempt under section 5(1)(ii)(a) of the Gift-tax Act, 1958. The exemption applied only where the gifted movable property was situated outside India and the gift was completed outside the taxable territory. A draft or cheque sent by a non-resident donor on his own is treated as delivered through the donor's agent in India, so the gift is completed in India on delivery. On the stated facts, there was no material showing that the donees requested the remittance, and the gifts were therefore liable to gift-tax in India. en-us Wed, 17 Apr 1996 00:00:00 +0530 Wed, 23 Sep 2009 17:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17625 Gifts remitted from the United States by purchasing demand drafts and posting them to relatives in India were not exempt under section 5(1)(ii)(a) of the Gift-tax Act, 1958. The exemption applied only where the gifted movable property was situated outside India and the gift was completed outside the taxable territory. A draft or cheque sent by a non-resident donor on his own is treated as delivered through the donor's agent in India, so the gift is completed in India on delivery. On the stated facts, there was no material showing that the donees requested the remittance, and the gifts were therefore liable to gift-tax in India. Case-Laws Income Tax Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17625