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[Cites 0, Cited by 0] [Section 5(1)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(1)(d) in The Gift-Tax Act, 1958

(d)"resident in India" shall have the meaning assigned to it in the Income-tax Act;
(iid)being a citizen of India or a person of Indian origin, who is not resident in India, to any relative of such person in India of property in the form of any foreign exchange asset as defined in clause (b) of section 15C of the Income-tax Act;
(iie)being an individual who is a non-resident Indian, once out of the moneys standing to his credit in an account opened and operated in accordance with the Non-resident (Non-reparable) Rupee Deposit Scheme, 1992.