Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 16] [Section 6] [Entire Act] Union of India - Subsection Section 6(2) in The Gift-Tax Act, 1958 (2)Where a person makes a gift which is not revocable for a specified period, the value of the property gifted shall be capitalised value of the income from such property during the period for which the gift is not revocable.
