whether promise to marry is allowed under rule of exemption of gift income tax act?



Mr.X has given gift to miss.Y above Rs.50000,is it exempt under income tax act if they both are in promise to marry?

whether promise to marry is allowed under rule of exemption of gift income tax act?
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5 Replies to “whether promise to marry is allowed under rule of exemption of gift income tax act?”

  1. my dear friend , Income tax department do not act as per sentiments. They have a frame work of law and every section is also abide by by-law. GIFT is defined u/s 56(2) where in specifically defined that a gift from spouse is tax free not from a would be spouse.So my dear friend in case you have accepted any gift from your would be spouse be ready to pay tax or arrange for a marriage certificate in back date.


  2. Not exempted, As Per Proviso of Sec. 56(2)(vi) of the Income Tax Act difine the exempted gift clause (b) : on the occasion of the marriage of the Individual, hence Gift on marriage is exempted but not on promise to marry.




  3. Under the provisions of Section 56(2)(vi) certain gifts are liable to income tax as “income from other sources”.
    Cash gifts and gifts by cheque or bank draft from non-relatives and from non-exempted categories can be fully exempt from income tax up to Rs. 50,000 in aggregate in one financial year.





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