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・ Gift of the Givers
・ Gift of the Holy Ghost
・ Gift of the Magi (opera)
・ Gift of the Night Fury
・ Gift of the Wind
・ Gift offering
・ Gift Otuwe
・ Gift Raikhan
・ Gift Rap
・ Gift registry
・ Gift shop
・ Gift Shop (song)
・ Gift suite
・ Gift Tandare
・ Gift tax
Gift Tax Act, 1958
・ Gift tax in the United States
・ Gift to the Greedy
・ Gift to the World
・ Gift Trap
・ GIFT University
・ Gift voucher reseller
・ Gift Wrapped
・ Gift Wrapped (film)
・ Gift Wrapped (game show)
・ Gift Wrapped Vol. II
・ Gift Wrapped – 20 Songs That Keep on Giving!
・ Gift wrapping
・ Gift wrapping algorithm
・ Giftbasketsguru


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Gift Tax Act, 1958 : ウィキペディア英語版
Gift Tax Act, 1958

Gift Tax Act, 1958 was an Act of the Parliament of India which was enacted to impose tax on the act of giving or receiving gifts under certain circumstances as specified by the Act..
==Charges of Gift Tax ==

As per the Gift Tax Act, the gifts that exchanged hands post 1 April 1958 were subject to taxes as mention in Schedule I.
Post 1 April 1987, this was amended to the rate of 30% (Thirty percent) and included gifts that were made in that particular Assessment Year.
On 1 October 1998 however, the applicability of Gift Tax ceased to exist.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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