Section 56(2)(x) Gift Tax

Imagine you received a gift of Rs 60,000 from your friend. As per Section 56(2)(x) of the Income Tax Act, any gift received above Rs 50,000 is taxable. But what if you received multiple gifts in a year? Are all of them taxable? Let’s find out.

WHAT’S THE PENALTY?

If you receive gifts worth Rs 60,000, Rs 40,000, and Rs 30,000 in a year, what is the total taxable amount?

A. Rs 10,000
B. Rs 80,000
C. Rs 50,000
D. Rs 20,000

As per Section 56(2)(x), any gift received above Rs 50,000 is taxable. In this scenario, the total taxable amount is Rs 80,000, which is the aggregate of all gifts received above the Rs 50,000 threshold.

Law Box: Section 56(2)(x) of the Income Tax Act states that any gift received above Rs 50,000 is taxable.

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