683/CBDT.

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....r more previous years. It is also provided therein that the expression 'spouse', where there are more wives than one, means all the wives together. 2. Two questions arise in this connection, namely:- (i) Whether the term "spouse" can be interpreted to mean spouse even in cases where the donor is the wife and the donee, husband; and (ii) Whether the limit of Rs.50,000 would apply even when more ....