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Querist : Anonymous

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Querist : Anonymous (Querist)
25 July 2017 if someone has salaried income(more than exemption limit) and he gift some money to his mother suppose Rs 100000 transfer to his mother account from his salary. now my question is
whether he claim tax exemption of rs 100000 given as a gift to mother and under which section he can show in ITR?
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
25 July 2017 No tax exemption in respect of salary gifted to your mother.

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