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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Preamble 1
Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]
State: Central
Year: 1958
*THE GIFT-TAX ACT, 1958 [Act, No. 18 of 1958] [15th May, 1958] PREAMBLE An Act to provide for the levy...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 14
Title: Return After Due Date and Amendment of Return
State: Central
Year: 1958
1[14. Return after due date and amendment of return If any person has not furnished a return within the time...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 20
Title: Assessment After Partition of a Hindu Undivided Family
State: Central
Year: 1958
(1) Where, at the time of making an assessment, it is brought to the notice of the1[Assessing Officer] that a...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter IV
Title: Assessment
State: Central
Year: 1958
1(I) Every person who during a previous year has made by any taxable gifts, or is assessable in respect of...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 15
Title: Assessment
State: Central
Year: 1958
1 [15. Assessment (1) (a) Where a return has been made under section 13 or section 14 or in response...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter VI
Title: Appeals, Revisions and References
State: Central
Year: 1958
22. Appeal to the1[Deputy Commissioner (Appeals)] from orders of2[Assessing Officers] (1)3[Subject to the provisions of sub-section (1A), any person],- (a)...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 16B
Title: Interest for Defaults in Furnishing Return of Gifts
State: Central
Year: 1958
1[16B. Interest for defaults in furnishing return of gifts (1) Where a return of gifts for any assessment year under...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter VIII
Title: Miscellaneous
State: Central
Year: 1958
1[34. Rectification of mistakes (1) With a view to rectifying any mistake apparent from the record- (a) The2[Assessing Officer] may...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter V
Title: Liability to Assessment in Special Cases
State: Central
Year: 1958
(1) Where a person dies, his executor, administrator, or other legal representative shall be liable to pay out of the...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 24
Title: Powers of Commissioner to Revise Orders of Subordinate Authorities
State: Central
Year: 1958
(1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call...
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