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Home Bare Acts Phrase: afterGift-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
..... Section41B - Disclosure of information respecting assessees Section41C - Return of gifts etc., not to be invalid on certain grounds Section42 - Bar of suits in civil court Section43 - Appearance before Gift-tax authorities by authorised representatives Section43A - Appearance by registered valuer in certain matters Section44 - Agreement for avoidance or relief of double taxation with respect to gift-tax Section44A - Rounding off of taxable gifts Section44B - Rounding off of tax, etc Section45 - Act not to apply in certain cases Section46 - Power to make rules Section46A - Power to make exemption, etc., in relation to certain Union territories Section47 - Power to remove difficulties ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE
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
*THE GIFT-TAX ACT, 1958 [Act, No. 18 of 1958] [15th May, 1958] PREAMBLE An Act to provide for the levy of gift-tax BE it enacted by Parliament in the Ninth Year of the Republic of India as follows:-- _____________________ *. This Act cease to apply and have no effect on or after the 01.10.1998 by Finance (No. 2) Act, 1998
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
.....amendment of return If any person has not furnished a return within the time allowed under sub-section (1) of section 13 or by a notice issued under clause (i) of sub-section (4) of section 15, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: Provided that-- (a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time up to and inclusive of the 31st day of March, 1990 or before the completion of the assessment, whichever is earlier; (b) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time up to and inclusive of the 31st day of March, 1991 or before the completion of the assessment, whichever is earlier.] ___________________________ 1. Substituted by Act 4 of 1988, section 167 w.e.f. 1-4-1989.
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 partition has taken place among the members of a Hindu undivided family, and the1[Assessing Officer], after enquiry is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions, he shall record an order to that effect and he shall make assessments2[on the value of the taxable gifts] made by the family as such as if no partition has taken place and each member or group of members shall be liable jointly and severally for the tax assessed on the value of the taxable gifts made by the joint family as such. (2) Where the1[Assessing Officer] is not so satisfied, he may, by order, declare that such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family. _________________________ 1. Substituted by Act 4 of 1988, section 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 2. Substituted by Act 58 of 1960, section 3 and Sch edule II, for "on the amount of taxab le gifts" w.e.f. 26-12-1960.
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
.....13 or section 14 or in response to a notice issued under sub-section (4) of section 15 or this section or to disclose fully and truly all material facts necessary for his assessment for year: 4[Provided further that the Assessing Officer shall, before issuing any notice under this sub-section, record his reasons for doing so.] Explanation.--Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso. (1A) No notice under sub-section(1)shall be issued for the relevant assessment year,-- (a) in a case where an assessment under sub-section (3) of section 15 or sub-section (1) of this section has been made for such assessment year,-- (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year, unless the value of taxable gifts chargeable to tax which have escaped assessment amounts to.....
View Complete Act List Judgments citing this sectionJuvenile Justice (Care and Protection of Children) Act, 2000 Section 44
Title: After-care Organisation
State: Central
Year: 2000
.....of such juvenile or of a child, the period of such after-care, supervision thereof and for the submission of report by the probation officer or any other officer appointed for the purpose, on the progress of each juvenile or the child; (d) for the standards and the nature of services to be maintained by such after care organisations; (e) for such other matters as may be necessary for the purpose of carrying out the scheme of after-care programme for the juvenile or the child: Provided that any rule made under this section shall not provide for such juvenile or child to stay in the after-care organisation for more than three years: Provided further that a juvenile or child over seventeen years of age but less than eighteen years of age would stay in the after-care organisation till he attains the age of twenty years.
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
.....year in which the gifts were first assessable.] (b) Where, as a result of an order made under 5 [sub-section (3) or sub-section (5) of this section or section 16 or section 22 or section 23 or section 24 or section 26 or section 28 or section 34 relating to any earlier assessment year and passed subsequent to the filing of the return referred to in clause (a) there is any variation in the exemption or deduction claimed or made in the return, and as a result of which,-- (i) if any tax or interest is found due, an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under section 31 and all the provisions of this Act shall apply accordingly; and (ii) if any refund is due, it shall be granted to the assessee: Provided that an intimation for any tax or interest due under this clause shall not be sent after the expiry of four years from the end of the financial year in which any such order was passed. 6 [(1 A) (a) Where in the case of any person, the taxable gift, as a result of the adjustments made under 7 [the first proviso] to clause (a) of sub-section (1), exceeds the taxable.....
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
..... 1 [(1) The assessee or the 2 [Chief Commissioner or Commissioner] may, within sixty days of the date upon which he is served with notice of an order under section 23 or section 25 3 [or clause (e) or sub-section (1) of section 34], by application in the prescribed form, accompanied, where the application is made by the assessee, by 4 [a fee of 5 [two hundred rupees]], require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court. (2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.] (3) If, on an application made under sub-section (1), the Appellate Tribunal,- (a) refuses to state a case on the ground that no question of law arises, or (b) rejects it on the ground that it is time-barred, the.....
View Complete Act List Judgments citing this sectionNegotiable Instruments Act, 1881 Section 23
Title: Calculating Maturity of Bill or Note Payable So Many Months After Date or Sight
State: Central
Year: 1881
In calculating the date at which a promissory note or bill of exchange, made payable at stated number of months after date or after sight, or after a certain event, is at maturity, the period stated shall be held to terminate on the day of months which corresponds with the day on which the instrument is dated, or presented for acceptance or sight, or noted for non-acceptance, or protested for non-acceptance, or the event happens, or, where the instrument is a bill of exchange made payable a stated number of months after sight and has been accepted for honour, with the day on which it was so accepted. If the month in which the period would terminate has no corresponding day, the period shall be held to terminate on the last day of such month. Illustrations (a) A negotiable instrument dated 29th January, 1878, is made payable at one month after date. The instrument is at maturity on the third day after the 28th February, 1878. (b) A negotiable instrument, dated 30th August, 1878, is made payable three months after date. The instrument is at maturity on the 3rd December, 1878. (c) A promissory note or bill of exchange, dated 31st August, 1878, is made payable three months a
View Complete Act List Judgments citing this sectionJuvenile Justice Act, 1986 [Repealed] Section 12
Title: After-care Organisations
State: Central
Year: 1986
The State Government may, by rules made under this Act, provide-- (a) for the establishment or recognition of after-care organisations and the powers that may be exercised by them for effectively carrying out their functions under this Act: (b) for a scheme of after-care programme to be followed by such after-care organisations for the purpose of taking care of juveniles after they leave juvenile homes or special homes and for the purpose of enabling them to lead an honest, industrious and useful life; (c) for the preparation or submission of a report by the probation officer in respect of each juvenile prior to his discharge from a juvenile home or special home, as the case may be, regarding the necessity and nature of after-care of such juvenile, the period of such after-care, supervision thereof and for the submission of a report by the probation officer on the progress of each such juvenile; (d) for the standards and the nature of services to be maintained by such after-care organisations; (e) for such other matters as may be necessary for the purpose of effectively carrying out the scheme of after-care programme of juveniles.
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