https://www.taxtmi.com/article/detailed?id=16986 Listed shares may generally be gifted through an off-market demat transfer, supported by a Gift Deed and records establishing the gratuitous transfer. Gifts to specified relatives are generally exempt in the recipient's hands, whereas gifts from non-relatives may be taxable subject to statutory conditions. The donor ordinarily incurs no capital gains tax on a gift; on the recipient's later sale, the donor's original acquisition cost and holding period generally apply. Clubbing provisions may attribute income from shares gifted to a spouse or minor child back to the donor or parent. en-us Tue, 21 Jul 2026 08:32:25 +0530 Tue, 21 Jul 2026 08:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16986 Listed shares may generally be gifted through an off-market demat transfer, supported by a Gift Deed and records establishing the gratuitous transfer. Gifts to specified relatives are generally exempt in the recipient's hands, whereas gifts from non-relatives may be taxable subject to statutory conditions. The donor ordinarily incurs no capital gains tax on a gift; on the recipient's later sale, the donor's original acquisition cost and holding period generally apply. Clubbing provisions may attribute income from shares gifted to a spouse or minor child back to the donor or parent. Articles Income Tax Tue, 21 Jul 2026 08:32:25 +0530 https://www.taxtmi.com/article/detailed?id=16986