| (1) | where the value of all taxable gifts does not exceed Rs. 20,000 | 5 per cent of the value of such gifts; |
| (2) | where the value of all taxable gifts exceeds Rs. 20,000 but does not exceed Rs. 50,000 | Rs. 1,000 plus 10 per cent of the amount by which the value of such gifts exceeds Rs. 20,000; |
| (3) | where the value of all taxable gifts exceeds Rs. 50,000 but does not exceed Rs. 1,00,000 | Rs. 4,000 plus 15 per cent of the amount by which the value of such gifts exceeds Rs. 50,000; |
| (4) | where the value of all taxable gifts exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000 | Rs. 11,500 plus 20 per cent of the amount by which the value of such gifts exceeds Rs. 1,00,000; |
| (5) | Google Play store
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