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    <title>Gifts received from relatives are exempt from tax. Who will be considered as relative for the purpose of claiming such exemption?</title>
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    <description>Gifts from specified family members are exempt from tax for an individual or HUF. Relative means the individual&#039;s spouse; the individual&#039;s brother or sister; the brother or sister of the spouse; the brother or sister of either parent; any lineal ascendant or descendant of the individual; any lineal ascendant or descendant of the spouse; and the spouse of those persons.</description>
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      <description>Gifts from specified family members are exempt from tax for an individual or HUF. Relative means the individual&#039;s spouse; the individual&#039;s brother or sister; the brother or sister of the spouse; the brother or sister of either parent; any lineal ascendant or descendant of the individual; any lineal ascendant or descendant of the spouse; and the spouse of those persons.</description>
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