gifts under income tax

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my father recieved a land from his friend sd value is 52,25,000 on the occasion of marriage . and my father was marriaged 20 years ago.

due to some problem my father's friend able to transfer now.

is that gift is exempted or taxable

note:

we have registered document.
and all other requisite documents.
Replies (1)

Gift was taxable in that period/year.


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