Bare ActsThe Gift-tax Act, 1958

Section 28B

Definition of High Court

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Definition of High Court. — In this Chapter, “High Court” means — (i) in relation to any State, the High Court of that State; 4[(ii) in relation to the Union territory of Delhi, the High Court of Delhi; 5* * * * *] 6[(iii) in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);]

Section 28B – The Gift-tax Act, 1958 | DailyLaw.ai