Acceptance of gifts
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....mployee has or is likely to have official dealings either directly or indirectly, or from any subordinate employee. Explanation: - For avoidance of doubts, it is clarified that: (a) The expression "gift" shall include free transport, boarding, lodging or other service or any other pecuniary advantage when provided by any person other than a near relative or a personal friend having no ....
TaxTMI