{"country":{"id":14,"continentId":3,"continentName":"Asia","continentSlug":"asia","name":"India","slug":"india","currencyCode":"INR","currencySymbol":"₹","requiresRegion":false,"summary":"The receipt of an inheritance is exempt in this illustration. Income subsequently earned, capital gains on sale, foreign estate taxes, and administration charges are excluded.","defaultMetaDescription":"Explore inheritance receipts in India and illustrative beneficiary payouts. Understand why later income, capital gains and foreign estate taxes are separate."},"regions":[],"rules":{"base":{"id":19,"countryId":14,"regionId":null,"thresholdAmount":0,"taxRate":0,"dependantAllowance":0,"disclaimer":"The receipt of an inheritance is exempt in this illustration. Income subsequently earned, capital gains on sale, foreign estate taxes, and administration charges are excluded.","effectiveFrom":"2026-01-01","model":{"kind":"none","note":"The receipt of an inheritance is exempt in this illustration. Income subsequently earned, capital gains on sale, foreign estate taxes, and administration charges are excluded.","sources":["https://www.incometaxindia.gov.in/en/deemed-income-including-gifts-"],"reviewedOn":"2026-10-25"}}},"content":null,"url":"https://die.tax/country/india","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}