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I wish to gift a flat to my daughter. What kind of tax will this attract to us?

When you gift the flat to your daughter, there will be no tax implications that you or your daughter will face

My daughter will be getting married later this year and, I wish to gift a flat that I have owned for over five years now. What kind of tax will this attract for her or me?

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Savita Narasimhan, Chennai

Normally, when an individual receives any immovable property free of cost and the stamp duty value of such property exceeds Rs 50,000, the Fair Market Value of such a property is taxable under the head, ‘income from other sources’. But this is not applicable when such a property is transferred by a relative or parent and no tax is levied. So, when you gift the flat to your daughter, there will be no tax implications that you or your daughter will face. However, do prepare the necessary documents to reflect the gift, and make sure that a gift deed is prepared and shared with your daughter. Once the flat is handed over to your daughter, if she lets it out, the rental income will attract tax, which she will bear. 

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