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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 89
Title: Section 14B - Self-assessment
State: Central
Year: 1958
In this Act, unless the context otherwise requires,-- 1 [***] 2 [(ii) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act;] 2 [(iii) "assessee" means a person by whom gift-tax or...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 22
Title: Appeal to the
State: Central
Year: 1958
2003. w.r.e.f. 01.04.1989. 4 . Inserted by Act 3 of 1989, sec. 84 (b) w.e.f. 1-4-1989. 5 . Substituted by Act 12 of 1990, sec. 61 w.e.f. 1-4-1990. 6 . Inserted by Act 4 of 1988,...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 10
Title: Sub-sections
State: Central
Year: 1958
1A), (1B) and (1C) by Act 29 of 1977, sec. 39 and Sch. V, Pt. III w.e.f. 10-7-1978. 11 . Clause (b), (c) and (d) Substituted by Act 4 of 1988, sec. 176(b) w.e.f. 1-4-1989. 12...
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 25
Title: Appeal to the Appellate Tribunal from orders of enhancement by
State: Central
Year: 1958
1 [Chief Commissioner or Commissioner] 2 [(1) An assessee objecting to an order passed by the 1 [Chief Commissioner or Commissioner] 3 [under section 17 or section 17A] or to an order of enhancement passed by...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Complete Act
Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]
State: Central
Year: 1958
Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]
List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 2
Title: Earlier Explanation was remembered as Explanation 1 and Explanation 2 was Inserted by Act 20 of 1967, sec. 35
State: Central
Year: 1958
8) (ii) w.e.f. 1-4-1967. 5 . Inserted by Act 32 of 1971 section 37(c) w.e.f. 1-4-1971. 6 . Substituted by Act 16 of 1972, section 55(b)< for "section 11" w.e.f. 1-4-1973. Section 46 - Power to...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 5
Title: Unquoted cquiry shares in companies other than investment companies
State: Central
Year: 1958
(1) The value of an unquoted equity share in any company, other than an investment company, shall be determined in the manner set out in sub-rule (2). (2) The value of all the liabilities as shown...
View Complete Act List Judgments citing this sectionGift-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
Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 7
Title: Unquoted equity shares in interlocked companies
State: Central
Year: 1958
(1) The value of an unquoted equity share in one of the two interlocked companies held by the other interlocked company for the purposes of rule 6 shall be equal to the paid-up value of such...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 4
Title: Unquoted preference shares
State: Central
Year: 1958
(1) Subject to the provisions of sub-rule (2), the value of an unquoted preference share in any company shall,- (a) where the preference share is issued before the date on which the gift was made at...
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