Who Must File. You do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year). If you are married, you and your spouse must file separate gift tax returns, Form 709.ou do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year).
Religion & Spirituality. Goddess Durga is the mother of the universe and believed to be the power behind the work of creation, preservation, and destruction of the world. Since time immemorial she has been worshiped as the supreme power of the Supreme Being and has been mentioned in many scriptures - Yajur Veda, Vajasaneyi Samhita and Taittareya Brahman.
Devi is most often manifested as the fearsome female warriors Durga and Kali, both of whom famously killed a number of terrible demons in Hindu mythology. Devi is also the mother of Nandi, Shiva's doorkeeper and bull; Skanda, the six-headed god; and Ganesha, the elephant-headed god. Devi's character has two opposing sides represented by various separate female deities: as Uma, the benevolent, and as Durga, the terrible. It is as the latter, more fierce personification that she is most frequently worshipped.