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 the Divine Mother of the Hindu culture. Her name means goddess.. She has many names and forms such as the warrior Durgha and the bloodthirsty Kali or she can be gentle as Parvati, mother of the elephant god Ganesha. Devi is the consort (wife) of Shiva which is Parvati. Shiva is the god of generation and destruction. Devi is the Mother Goddess, meaning she is the mother of all. In her hands she holds joy and pain, right hand; and life and death is held on her left hand. Devi is the god of nature and life because she brings rain and protects against disease.