Jewellery as istri dhan
sood
(Querist) 19 May 2011
This query is : Resolved
What is istri dhan and how much jewellery/ornaments can a married lady have under the tax laws.
A V Vishal
(Expert) 19 May 2011
According to the age old smritis and all old schools of Hindu law such as Dayabhaga, Mitakshara etc. the following was Stridhan in the hands of a woman be it a maiden, married woman or widow.
Gifts made to a woman before the nuptial fire.
Gifts made to a woman at the bridal procession
Gifts made in token of love by father-in-law, mother-in-law
Gifts made by father
Gifts made by mother
Gifts made by brother
This was not an exhaustive list so gifts made after marriage by a woman's husband's relations or parent's relations and gifts from sons and relations got added to the list as so did many more as can be seen here. Whether a particular kind of property acquired by a woman was Stridhan or not depended on the source from which the property was acquired and her status at the time of acquisition whether she acquired it during her maidenhood, subsistence of marriage or widowhood.
Gifts and bequests from a woman's relations during maidenhood, subsistence of marriage or widowhood is all Stridhan.
Gifts and bequests from strangers during maidenhood, subsistence of marriage or widowhood is all Stridhan.
In effecting Partition if as an absolute gift or interest a share is given to a woman whether during her maidenhood, marriage or widowhood the same amounts to her stridhan. Property inherited by a woman becomes her stridhan.
Property acquired by a woman by mechanical arts or by her own exertions during maidenhood, subsistence of marriage and during widowhood is Stridhan.
Property obtained by a woman by compromise or family arrangement where there is no presumption of her taking only a life interest, becomes her Stridhan.
Property obtained by a woman by adverse possession during maidenhood, subsistence of marriage and during widowhood is Stridhan.
Property purchased with Stridhan is a woman's Stridhan.
The woman has an absolute, exclusive dominion over all her Stridhan including movable and immovable property and has the power to sell, alienate or give it away as she pleases both during her lifetime and thereafter. Her husband and / or his family members have no rights over a woman's Stridhan.
The reply to your second part is there is no limit prescribed under any law that how much jewellary/ornaments a woman can have.
abhay dholakiya
(Expert) 19 May 2011
there is no limit for jewellary or ornament in tax law but whether it is doubt by it officer that it is from black money thats time you have proper reply regarding jwellery or ornament

Guest
(Expert) 20 May 2011
Agree with Mr. Vishal.