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Gift to mother

This query is : Resolved 
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(Querist)
13 January 2016 I given amount for gift to my mother, any limit. Is any proceedure or writingly declare gift to my mother. Please suggest.
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
14 January 2016 Mother comes under 'relative' u/s 56 hence gift can be made to mother of any amount. It is advisable to write a gift deed though not essential.
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