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Gifted shares

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(Querist)
26 July 2012 shares of XYZ Pvt. ltd. were gifted by a (non resident) to B(resident). Such shares were sold at long term. the gift deed was properly effected. who is liable to tax on capital gain
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
30 July 2012 Mr. B is liable to capital gain tax in this case.

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