Amendment status not verified — confirm the current text below against the official source.
Appeal to the 2[ Deputy Commissioner (Appeals)] from orders of 1[Assessing Officer]. — (1) 5[Subject to the provisions of sub-section (1A), any person,]— (a) objecting to the value of 6* * * taxable gifts determined under this Act; or (b) objecting to the amount of gift-tax determined as payable by him under this Act; or (c) denying his liability to be assessed under this Act; or