Jaankari check: 2 November 2026 (IST). Rules Income Tax Department ki official gift page (Income-tax Act, 2025 as amended by Finance Act 2026) aur NDTV par CA Suresh Surana ke explainer se liye gaye hain. Yeh general jaankari hai, tax advice nahi. Is post mein koi affiliate link nahi hai.
Diwali, Dhanteras aur Bhai Dooj par cash, sona, mithai aur gift vouchers ka len-den khoob hota hai. Lekin kya aapko pata hai ki kuch gifts par income tax bhi lag sakta hai? Diwali gift tax ka sabse important niyam hai ₹50,000 wala rule. Is post mein hum simple examples se samjhenge ki kis gift par tax lagta hai, kis par nahi, “relative” kaun hai aur kaunse documents sambhal kar rakhne chahiye.
Read Time: ~6 min | Level: Beginner | Need: Is saal mile gifts ki ek rough list (kisne diya, kitna)
Key Takeaways
Non-relatives (dost, colleague, cousin) se poore saal mein mile gifts ka total ₹50,000 se zyada hua, to poori rakam par tax lagta hai — sirf extra par nahi.
Relatives (jaise maa-baap, bhai-behen, pati/patni) se mila gift kitna bhi ho, tax-free hai.
Diwali ya birthday ke liye koi alag chhoot nahi hai; chhoot sirf apni shaadi par mile gifts ko hai.
Cash ke alawa sona/jewellery, shares aur property bhi count hote hain; TV, mobile jaise samaan nahi.
Naye Income-tax Act, 2025 mein yeh rule Section 92(2)(m) mein hai (purana Section 56(2)(x)), NDTV ke CA explainer ke mutabik.
Contents
Diwali gift tax ka ₹50,000 rule kya hai?
Income Tax Department ki gift page ke mutabik, agar kisi individual ya HUF ko ek financial year mein non-relatives se mile gifts ka aggregate (total) ₹50,000 se zyada ho jaata hai, to woh poori value “Income from Other Sources” mein jodi jaati hai aur aapke slab ke hisaab se tax lagta hai.
Yahan sabse badi galatfehmi yeh hai ki log sochte hain sirf ₹50,000 ke upar wali rakam taxable hai. Aisa nahi hai. Limit cross hui to pehle rupaye se tax lagta hai. Aur yeh limit ek gift ki nahi, poore saal ke sab non-relative gifts ke total ki hai.
| Situation | Total gifts (non-relatives) | Taxable rakam |
|---|---|---|
| Dost A se ₹25,000 + dost B se ₹18,000 | ₹43,000 | ₹0 (limit ke andar) |
| Dost A se ₹25,000 + dost B se ₹28,000 | ₹53,000 | Poore ₹53,000 |
| Doston se ₹84,000 ki jewellery | ₹84,000 | Poore ₹84,000 |
| Sage bhai se ₹25,200 | — | ₹0 (relative se gift) |
Yeh examples ITD page ke hi hain. Ek practitioner guide ka example bhi dekhein: dost se ₹30,000, colleague se ₹18,000 aur cousin se ₹7,000 = ₹55,000. Yahan cousin “relative” ki list mein nahi aata, isliye poore ₹55,000 taxable ho jaate hain.
Relative kaun hai? (yahan gift tax-free hai)
Tax law mein “relative” ki ek fixed list hai. Inse mila gift kisi bhi amount ka ho, tax nahi lagta:
- Pati ya patni
- Apne bhai-behen, aur pati/patni ke bhai-behen
- Maa-baap ke bhai-behen (chacha, mama, bua, mausi)
- Lineal ascendant/descendant — maa-baap, dada-dadi, nana-nani, bachche, pote-potiyan (apne aur spouse ke)
- Upar likhe sab logon ke pati/patni (jaise bhabhi, jija, bahu, damad)
- HUF ke case mein uske members
Dhyan dein: Cousin (chachera/mamera bhai-behen), dost, padosi, colleague aur boss “relative” nahi hain. Bhai Dooj (11 November 2026) par sage bhai-behen ke beech gift tax-free hai.
Kaunse gifts count hote hain?
| Gift ka type | Count hota hai? | Kaise value hoti hai |
|---|---|---|
| Cash, UPI, bank transfer, cheque | Haan | Poori rakam |
| Sona, chandi, jewellery, bullion | Haan | Fair market value |
| Shares, securities, VDA (crypto) | Haan | Fair market value |
| Painting, sculpture, art | Haan | Fair market value |
| Zameen ya makaan (bina paise) | Haan | Stamp duty value ₹50,000 se zyada ho to |
| TV, mobile, kapde, mithai, car | Nahi | Yeh “prescribed movable property” mein nahi |
Kab gift poori tarah tax-free hai
- Relative se mila gift (upar wali list).
- Apni shaadi ke mauke par mila gift — kisi se bhi, kitna bhi. Lekin birthday, anniversary ya Diwali ke liye aisi chhoot nahi hai.
- Will ya inheritance se mili sampatti.
- Kisi ki maut ki ashanka (contemplation of death) mein diya gaya gift.
- Local authority, registered charitable trust jaise kuch specified sources se.
Employer ke Diwali gifts: NDTV ke explainer ke mutabik Income-tax Rules, 2026 mein employer se mile gifts/vouchers ka saal bhar ka total ₹15,000 se kam ho to unhe nil maana jaata hai. Isse zyada hone par yeh salary perquisite ban sakta hai — apni salary slip/Form 16 dekhein.
Diwali ke 3 common scenarios
1. Office ke doston ne milkar ₹21,000 ka gold coin diya: Dost relative nahi hain, isliye yeh ₹21,000 aapke non-relative total mein judega. Saal mein baaki gifts milakar total ₹50,000 ke andar raha to tax nahi.
2. Mama ne ₹1 lakh UPI se bheje: Mama (maa ke bhai) relative list mein hain, isliye poora ₹1 lakh tax-free hai. Bas transfer ka record rakhein.
3. Business client ne ₹60,000 ka watch diya: Watch jewellery/bullion nahi hai to is rule mein shayad count na ho, lekin business ke context mein mila gift business income ban sakta hai. Aise case mein CA se zaroor poochhein.
Documents aur ITR mein kya karein
- Bade gifts ke liye ek simple gift deed ya letter rakhein — dene wale ka naam, rishta, date aur amount.
- Cash ki jagah bank transfer/UPI se gift lena behtar hai; record apne aap ban jaata hai.
- Sona ya jewellery ka bill (dene wale ke naam) sambhal kar rakhein.
- Taxable gift ho to ITR mein “Income from Other Sources” mein dikhayein.
- Pati/patni ko diya gift tax-free hai, lekin us paise se hui kamai (byaaj/return) clubbing rule se dene wale ki income mein jud sakti hai.
Diwali par gold gift ki planning kar rahe hain to humari Digital Gold vs Gold ETF guide padhein. Aur gift voucher ke naam par aane wale links se saavdhaan — fake sale website kaise pehchanein aur UPI charges ki sachchai bhi dekh lein.
Diwali gift tax: FAQs
Q1: Kya Diwali par mile cash gift par tax lagta hai?
Agar gift relative se hai to nahi. Non-relatives se saal bhar mein mile sab gifts ka total ₹50,000 se zyada ho to poori rakam taxable hai.
Q2: ₹50,000 se zyada hone par sirf extra par tax lagega?
Nahi. Limit cross hone par poora amount income mein judta hai. Jaise ₹53,000 mile to poore ₹53,000 par slab ke hisaab se tax.
Q3: Kya cousin se mila gift tax-free hai?
Nahi. Cousin tax law ki relative list mein nahi aata. Lekin chacha, mama, bua, mausi relative hain.
Q4: Mithai, kapde ya mobile gift mein mile to?
Yeh prescribed movable property mein nahi aate, isliye is rule mein count nahi hote. Sona, jewellery, shares aur art count hote hain.
Q5: Naye Income-tax Act 2025 mein gift ka section kaunsa hai?
NDTV par CA Suresh Surana ke mutabik yeh Section 92(2)(m) mein hai, jo purane Act ke Section 56(2)(x) ki jagah aaya hai. Rule ka core same hai.
Q6: Company ke Diwali voucher par tax lagta hai?
NDTV ke mutabik Income-tax Rules 2026 mein employer gifts ka saalana total ₹15,000 se kam ho to nil maana jaata hai. Zyada hone par yeh salary perquisite ban sakta hai.
Disclaimer: Yeh post general jaankari ke liye hai. Apni situation ke liye kisi Chartered Accountant ya Income Tax Department ki official site se confirm karein.
Conclusion
- Diwali gift tax ka core rule simple hai: non-relatives ke gifts ka saal bhar ka total ₹50,000 se zyada = poori rakam taxable.
- Relatives aur apni shaadi ke gifts tax-free hain; cousin aur dost relative nahi.
- Bade gifts ka record rakhein aur zarurat ho to ITR mein sahi jagah dikhayein.
Action step: Aaj ek simple sheet banayein — is financial year (April 2026 se) mein kisne kya gift diya, rishta kya hai aur value kitni hai. Non-relatives ka total ₹50,000 ke paas pahunch raha ho to CA se baat karein.
