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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

Supreme Court. (2) Where the judgment of the High Court isvaried or reversed on appeal under this section, effect shall be given to theorder of the Supreme Court in the manner provided in sub-section (6) of section26.

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Gift-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

6 [(3) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any

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Gift-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

Matched in: Title Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

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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

anything contained in sub-section (2), the provisions of this Act shall cease to apply and shall have no effect whatsoever in respect of any gift made on or after the 1st day of October, 1998.] ___________________________ 1

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 22

Title: Appeal to the

State: Central

Year: 1958

shall not apply to the assessment or reassessment made on the assessee in consequence of, or to give effect to, any finding or direction contained in an order under section 22, section 23, section 24, section 26,

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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

Matched in: Title Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 1

Title: Short title, extent and commencement

State: Central

Year: 1958

(1) This Act may be called the Gift-tax Act, 1958. (2) It extends to the whole of India except the State of Jammu and Kashmir, (3) It shall be deemed to have come into force on...

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter 4

Title: A containing section 18B omitted by Act 3 of 1989, sec. 95 (P) w.e.f. 1-4-1989. Earlier it was Inserted by Act 4 of 1988

State: Central

Year: 1958

CHAPTER IV A containing section 18B omitted by Act 3 of 1989, sec. 95 (P) w.e.f. 1-4-1989. Earlier it was Inserted by Act 4 of 1988

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Gift-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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Gift-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...

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