<?xml version="1.0" encoding="UTF-8"?><urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:news="http://www.google.com/schemas/sitemap-news/0.9" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd"><url><loc><![CDATA[ https://bazaar.businesstoday.in/personal-finance/story/who-pays-tax-on-gift-the-recipient-or-the-giver-important-things-to-know-before-filing-your-itr-1377215-2026-04-18]]></loc><lastmod><![CDATA[ 2026-04-18T10:00:06+05:30 ]]></lastmod><news:news><news:publication><news:name><![CDATA[ BT Bazaar ]]></news:name><news:language><![CDATA[ hi ]]></news:language></news:publication><news:publication_date><![CDATA[ 2026-04-18T10:00:06+05:30 ]]></news:publication_date><news:title><![CDATA[ गिफ्ट लेने वाले या देने वाले - किसे देना होता है टैक्स? 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