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41. Mr. Mayank has received a sum of 75,000 on 24.10.2020 from his friend on the occasion of his marriage anniversary. What would be the

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41. Mr. Mayank has received a sum of 75,000 on 24.10.2020 from his friend on the occasion of his marriage anniversary. What would be the taxability of the said sum in the hands of Mr. Mayank

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