https://www.taxtmi.com/manuals?id=4122 Gifts of specified movable assets received without consideration by an individual or HUF are charged to tax where the received asset is a prescribed movable property - including shares, jewellery, artworks, bullion and Virtual Digital Asset - and the aggregate fair market value received in the year exceeds the statutory threshold; ordinary movables not listed (e.g., a television set) are excluded from this charging provision. en-us Mon, 25 Dec 2023 12:58:00 +0530 Mon, 25 Dec 2023 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4122 Gifts of specified movable assets received without consideration by an individual or HUF are charged to tax where the received asset is a prescribed movable property - including shares, jewellery, artworks, bullion and Virtual Digital Asset - and the aggregate fair market value received in the year exceeds the statutory threshold; ordinary movables not listed (e.g., a television set) are excluded from this charging provision. Manuals Income Tax Mon, 25 Dec 2023 12:58:00 +0530 https://www.taxtmi.com/manuals?id=4122