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How are gifts taxed in India

There's no separate "gift tax" in India any more, but gifts can still be taxed as your income in certain cases. Knowing the exemptions lets families transfer wealth cleanly. Here's how gifts are taxed.

Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13

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  1. 1. Gifts from relatives are fully exempt
  2. 2. Gifts from non-relatives are taxed above Rs 50,000
  3. 3. Some occasions and sources are always exempt
  4. 4. Watch clubbing when gifting to family
  5. 5. Keep documentation for large gifts
  6. Common questions

Quick answer

Gifts from relatives are tax-free, but gifts from others are taxable above Rs 50,000 a year. Here's how gift tax works and how to stay clear of it.

1. Gifts from relatives are fully exempt

Gifts received from specified relatives — spouse, parents, children, siblings, and certain others — are fully exempt, with no limit on the amount. This is the core rule that lets families transfer money and assets between close members without tax.

2. Gifts from non-relatives are taxed above Rs 50,000

If the total value of gifts you receive in a year from non-relatives exceeds Rs 50,000, the whole amount becomes taxable as your income at your slab rate. Stay below the threshold, or expect the full sum (not just the excess) to be taxed once it's crossed.

3. Some occasions and sources are always exempt

Gifts received on the occasion of your marriage, under a will or inheritance, or from a local authority or certain funds, are exempt regardless of value or source. These specific exemptions sit alongside the relative rule.

4. Watch clubbing when gifting to family

Gifting to your spouse or minor child doesn't make the gift taxable, but the income earned on that gifted money can be clubbed back and taxed in your hands. So gifting to a non-earning spouse won't shift the investment income out of your slab — plan around the clubbing rules.

5. Keep documentation for large gifts

For significant gifts, keep a simple gift deed or written record showing the donor, the relationship and the amount. Clean documentation supports the exemption if the gift ever shows up in your AIS and is questioned.

Common questions

1Are gifts from parents or relatives taxable?

No — gifts from specified relatives, including parents, spouse, children and siblings, are fully exempt with no limit. This is what lets families transfer money and assets tax-free.

2How much gift is tax-free from a non-relative?

Up to Rs 50,000 in total in a year. If gifts from non-relatives exceed that, the entire amount — not just the excess — becomes taxable as your income at your slab rate.

3Is a gift on marriage taxable?

No — gifts received on the occasion of your marriage are exempt regardless of value or source , as are inheritances and gifts under a will. These exemptions apply on top of the relative rule.

Planning a large family gift or transfer? Write to the firm and we'll make sure it's structured and documented tax-free.