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cash gift from uae to india

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(Querist)
21 September 2016 Suppose i am resident in india. i am receiving 300000 rs every six month from my son from uae. he is resident in uae and have TRC from UAE. whether that is taxable in my hands or not?. under which provisions?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 September 2016 The amount received by you will be treated as gift from your son which is exempted from tax.

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