https://www.taxtmi.com/notifications?id=143814 Regulation 3 is amended to require notification to the leader of the Indian delegation and to vest the leader with authority to determine the market value in India of gifts or presentations; if the leader considers an individual gift exceeds the de minimis amount he may direct written compliance with the regulations. Where multiple gifts received by one person during a single delegation have an aggregate market value, as determined by the leader, below the de minimis threshold, the person may retain all such gifts. en-us Fri, 21 Apr 1989 00:00:00 +0530 Wed, 23 Jul 2025 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143814 Regulation 3 is amended to require notification to the leader of the Indian delegation and to vest the leader with authority to determine the market value in India of gifts or presentations; if the leader considers an individual gift exceeds the de minimis amount he may direct written compliance with the regulations. Where multiple gifts received by one person during a single delegation have an aggregate market value, as determined by the leader, below the de minimis threshold, the person may retain all such gifts. Notifications FEMA Fri, 21 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143814