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 0] [Section 5(1)] [Section 5] [Entire Act] Union of India - Subsection Section 5(1)(a) in The Gift-Tax Act, 1958 (a)being an individual, is a citizen of India and is ordinarily resident in the said territories; or