Dont know what the writer wants to say. If Mr. Zerowaala is earning 13.10 Lakhs from his job, how will he not pay tax on his salary? 0 tax on the gift will ensure that if Mr gifts 100000 to Mrs, there is no tax on that and Mrs will receive full 100000 but it does not absolve Mr from giving tax on his salary.
Totally rubbish article....!!! No practical value. Also please notice there not a single statement which is actionable. All are hypothetical assumptions.
