Non-residents and not ordinarily residents taxed on gifts over 50,000 INR from India u/s 56(2)(x).

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....Taxability of Gift received by Non Residents / and Not ordinarily residents from a Person in India - Deeming provision u/s 9 extended to not-ordinarily resident with NR for the gifts / any sum of money more than 50,000/- as referred u/s 56(2)(x)....