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Cash amount and shares gift taxable or exempted

This query is : Resolved 

23 June 2021 It assess some money amount and some shares gift to below mentioned persons.
1.some money and some shares gift to wife
2 some money and some shares gift to son in law.
3.some money and some shares gift to own brother.
Question:
It assess above mentioned gift transactions taxable or exempted in it act

23 June 2021 All the above gifts are exempt from income tax.


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