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)(b) in The Gift-Tax Act, 1958 (b)not being an individual, is resident in the said territories, during the previous year in which the gift is made;