Taxability of Gift of money
Amount exceeding Rs. 50,000/- aggregate value of cash gifts received without consideration during a financial year (FY) would be taxable as other income in the hands of the recipient. However, if the aggregate value of such gifts is less than Rs 50,000/-, then it would be exempt from tax. In addition, gifts from specific relatives like parents, spouse and siblings are also exempt from tax.
Sample format of Gift Deed for amount paid through Cash or Cheque is given below:
GIFT DEED
This Deed of Gift made at _________ on this day of ___ 20____.
BETWEEN
Mr ________________ S/o Late Sh. _____________ aged __ years resident of ____________, ___________, ___________, _______ (hereinafter called the "Donor") of the ONE PART
AND
Shri _____________ Son of Late Sh. _____________ aged about ___, resident of
_________________________________(hereinafter called the "Donee") of the OTHER
PART.
WHEREAS the Donee is the son of Donor.
WHEREAS the Donor is the lawful and absolute owner of Rs. ________________
standing creit in his Saving Bank Account No________________.
AND WHEREAS the Donor out of his natural love and affection for the done, his
son, is desirous of making a gift of Rs. ___________ (Rupees
___________________) from the above mentioned Bank Account to the Donee.
AND WHEREAS the Donor has issued a Cheque for Rs. __________ (Rupees
________) bearing No. ______________ dated ___________ drawn on __________ bank
to the Donee and Donee accepted the Gift.
THIS DEED OF GIFT WITNESSETH AS FOLLOWS
1. In consideration of natural love and affection which the Donor bears for the
Donee, the Donor out of his own free-will and pleasure and in full possession of
his senses, hereby gives, conveys, grants, transfers and confirms into the Donee
all his rights in the aforementioned shares free of all encumbrances.
2. The Donor has hereafter no right what-so-ever in the aforementioned shares or
in the income whereof or accretion thereto.
3. The DONOR has give amount of Rs. __________ (Rupees ________) bearing No.
______________ dated ___________ drawn on __________ bank to DONEE this day
4. The DONEE has accepted this Gift
5. The DONOR further declares that the this gift is irrevocable and I have no
claim left whatsoever on the said gifted amount and he is free to utilise it in
any manner.
IN WITNESS WHERE OF, the donor has executed the deed of gift and delivered the
same to the donee who has also executed the same in token of acceptance.
Signature
(Sh. _________________)
Donor
Signature
(_________________)
Donee
Witnesses:
1.
2.
- Date and Place where the deed is to be executed
- Information about Donor and Donee like Name, Residential Address, Relationship among them, Date of Birth, etc.
- Details about the money gifted
- Two Witnesses and their signatures
- Signatures of Donor and Donee along with the witnesses
Will - What is a will, Is registration necessary, Can will be modified, Who can challenge it
Gift Deed
Gift Deed format for gift of Share Certificate to Relative
Cash Gift Deed format for gift made by cash or Cheque to Relative
Agreement Formats
Lease agreement format for commercial property. Rent agreement format for office space
License agreement format for commercial property. License agreement format for office space
Lease agreement format for Residential House. Rent agreement format for Residential Accommodation
Agreement to Sell format download. Agreement to sell format for property sale
Retail Showroom Business agreement format download. Retail business agreement Sample
Agreement Between Contractor and Principal Employer format download. Work outsource Agreement.
Relinquishment Deed Format Section 122 of Transfer of Property Act 1882
Sale Deed for Purchase of Society Flats Agreement to buy society flat
Legal Notice Formats
Police Complaint
Complaint to Police, format, to Register FIR under 154 CrPC in a Cheating case