The Gift-tax Act, 1958
Central · 1958
Chapter Section 1[7AA
Chapter Section 1[11AA
- S. 11B[Control of gift-tax authorities
- S. 12Clause (xiv) omitted by 23 of 1986, s
- S. 12APower of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act
- S. 13Subs
- S. 14Return after due date and amendment of return
- S. 14AReturn by whom to be signed
- S. 14BSelf-assessment
- S. 15Assessment
- S. 16Gift escaping assessment
- S. 16ATime limit for completion of assessment and re-assessment
- S. 16BInterest for defaults in furnishing return of gifts
- S. 17Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc
- S. 17APenalty for failure to answer questions, sign statements, furnish information, allow inspections, etc
- S. 18Rebate on advance payments
- S. 18ACredit for stamp duty paid on instrument of gift
Chapter Section 1[18B
- S. 19Tax of deceased person payable by legal representative
- S. 19AAssessment of persons leaving India
- S. 20Assessment after partition of a Hindu undivided family
- S. 21Liability in case of discontinued firm or association of persons
- S. 21AAssessment of donee when the donor cannot be found
- S. 22Appeal to the 2[ Deputy Commissioner (Appeals)] from orders of 1[Assessing Officer]
- S. 22A[Application by the assessee in certain cases
- S. 23Appeal to the Appellate Tribunal
- S. 24Powers of Commissioner to revise orders of subordinate authorities
- S. 25Appeal to the Appellate Tribunal from orders of enhancement by 9[Chief Commissioner or Commissioner]
- S. 26Reference to High Court
- S. 27Hearing by High Court
- S. 28Appeal to Supreme Court
- S. 28ATax to be paid notwithstanding reference, etc
- S. 28BDefinition of High Court
- S. 29Gift-tax by whom payable
- S. 30Gift-tax to be charged on property gifted
- S. 31Notice of demand
- S. 32Recovery of tax and penalties
- S. 33Mode of recovery
- S. 33ARefunds
- S. 34Rectification of mistakes
- S. 35Prosecution
- S. 35AOffences by companies
- S. 35BOffences by Hindu undivided families
- S. 35CSection 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, not to apply
- S. 35DPresumption as to culpable mental state
- S. 35EProof of entries in records or documents
- S. 36Power regarding discovery, production of evidence, etc
- S. 37Power to call for information
- S. 38Effect of transfer of authorities on pending proceedings
- S. 39Computation of period of limitation
- S. 40Service of notice
- S. 41[Omitted
- S. 41APublication of information respecting assessees
- S. 41BDisclosure of information respecting assessees
- S. 41CReturn of gifts, etc
- S. 42Bar of suits in civil court
- S. 43Appearance before gift-tax authorities by authorised representatives
- S. 43AAppearance by registered valuer in certain matters
- S. 44Agreement for avoidance or relief of double taxation with respect to gift-tax
- S. 44ARounding off of taxable gifts
- S. 44BRounding off of tax, etc
- S. 45Act not to apply in certain cases
- S. 46Power to make rules
- S. 46APower to make exemption, etc
- S. 47Power to remove difficulties
- S. 1988(2) Every order made under sub-section (1) shall be laid before each House of Parliament