Single format · FV08-B10-3

Gift deed: FEMA and tax clauses, with donor-donee declaration

A single format from the Share Swaps, Gifts, Inheritance and Non-cash Consideration pack. Rule 9(4) / Schedule IV, NDI Rules 2019 · s.92(2)(m) ITA 2025.

Length
2 pages
Blanks to fill
31
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Gift deed: FEMA and tax clauses, with donor-donee declarationRule 9(4) / Schedule IV, NDI Rules 2019 · s.92(2)(m) ITA 202531 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Clauses to be inserted in a gift deed of shares of an Indian company where either party is a person resident outside India. Stamp the deed as required by the applicable State stamp Act.

Recitals (add)

(A) The Donor is a person resident [Donor resident in or outside India] India for the purposes of the Foreign Exchange Management Act, 1999 and holds [Number of equity shares gifted] equity shares of [Company] (CIN [Company's CIN]) ("the Shares") [as a resident / on a repatriation basis / on a non-repatriation basis].

8 more paragraphs and tables follow in the full format.

More in RBI, FEMA & Cross-border