House property received by an individual as a gift is taxable in these situations

Gifting property to close family isn't taxed for the recipient, but rental income tax depends on the relationship. Gifts to spouses or daughters-in-law may trigger 'clubbing' provisions, taxing the original owner. When the recipient sells, capital gains are calculated using the parent's original cost and holding period. Gifts from friends are taxable if the stamp duty value exceeds Rs 50,000.

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