Movable assets obtained which FMV approximately Rs 50000 in one yr isn't taxable while in the hand of receiver. But when amount of money and benefit exceeds Rs 50000 than full received amount and residence benefit are going to be taxable.
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If movable property obtained for a lesser consideration, indicates consideration is less than the Good sector benefit but Reasonable sector value exceeds by Rs.50, 000, compared to the fmv as exceeds this kind of thought is going to be chargeable to tax.
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Any sum of money or form obtained as reward from relations won't be taxable in any respect implies there's no Restrict specified for amount of money (present) obtained by relative hence any total obtained by relatives will not be taxable
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