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TMI BlogOccassion mandatory for a giftX X X X Extracts X X X X X X X X Extracts X X X X ..... Occassion mandatory for a gift X X X X Extracts X X X X X X X X Extracts X X X X ..... is type of questions are asked by the department without application of their mind. An occasion or event for the purpose of gift is required where an Individual is expected to invite guests and celebrate the occasion or event with them. A relationship between the mother and child is purely beyond the scope of any occasion or event. To make a gift, the mother is not supposed to wait for any occasio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or event. See can made gift at any point of time as per her wish. Natural love and affection is the biggest occasion. I think, you may ask the AO about the relationship between AO and his / her mother. Whether he meets with share his life with his mother at certain occasion only? Reply By DEV KUMAR KOTHARI: The Reply: Occassion is not required in any gift. Gift is out of natural love and affecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and can be made at any time.Even gifts are made to still born child without any occassion. Major gifts are usually made without any occassion becasue there are only few occassions considered as occassion for substantial gift. Suppose at the time of marriage of son mother was not in a position to gift substantial amount, does it mean that at other minor occassions she cannot gift substantially. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If she has means to gift, she can make comparativley substantial gifts even on 25th marriage annevarsary of son/ daughter or on birth of grand child. There cannot be any question as to when she did not gift big sum or property at the time of marriage how she can gift on 25 th marriage annevarsery or on birth of grand child. However, the A.O. can ask such question he has no bar to ask such questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. Custopmary gifts on certain occassion can be as per social norms and social status of person and his relatives and friends.Therefore, in case of gifts on certain occassions, the gift should be as per social norms and practices. For exampleon the occassion of Rakshabandhan brother gives gift to sister as per usual social norms, family trading in his family etc. However, on some other occassion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say 25 th marriage anneversary of sister the brother can make substantial gift- thsi is becasue 25 th marriage anneversary is once in life whereas Rakshabandhan and annual marriage anneversaries are recurring every year. X X X X Extracts X X X X X X X X Extracts X X X X
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