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Indian Short Titles Act, 1897 Section 2
Title: Citation of Acts Described in Schedule
State: Central
Year: 1897
Each of the Acts described in the first three columns of the Schedule may, without prejudice to any other mode of citation, be cited for all purposes by the short title mentioned in that behalf in the fourth column thereof. [The Acts subsequently repealed are set-out in the table at the end.]
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 28B
Title: Definition of High Court
State: Central
Year: 1958
.....and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, clause 3 and Sch, for clause (ii) w.r.e.f. 1-11-1966. 2. Clause (iia) omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, clause 3 and Sch. w.r.e.f. 25-1-1971. 3. Substituted by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, clause 3 and Sch. w.r.e.f. 21-1-1972. 4. Union territories of Arunachal Pradesh and Mizoram have attained statehood, with effect from 20-2-1987. 5. Substituted by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, clause 3 and Sch., for "the Laccadive, Minicoy and Amindivi. Islands" w.r.e.f. 1-11-1973. 6. Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subject) Order, 1968, clause 3 and Sch. w.r.e.f. 1-11-1966. 7. Inserted by the Taxation Laws (Extension to Union Territories) Regutation 1963, clause 3 and Sch. w.e.f. 1-4-1963. 8. Union territory of Goa has attained statehood, with effect from 30-5-1987.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 30
Title: Gift-tax to Be Charged on Property Gifted
State: Central
Year: 1958
Gift-tax payable in respect of any gift comprising immovable property shall be a first charge on that property but any such charge shall not affect the title of a bona fide purchaser for valuable consideration without notice of the charge.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44B
Title: Rounding off of Tax, Etc
State: Central
Year: 1958
The amount of gift-tax, interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty paise, it shall be ignored.]
View Complete Act List Judgments citing this sectionGift-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 the 1st day of April, 1958.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 41C
Title: Return of Gifts Etc., Not to Be Invalid on Certain Grounds
State: Central
Year: 1958
1[41C. Return of gifts etc., not to be invalid on certain grounds No return of gifts, assessment, notice summons or other proceeding furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of gifts, assessment, notice, summons or other proceeding, if such return of gifts, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.] ___________________________ 1. Inserted by Act 41 of 1975, section 122 w.e.f. 1-10-1975.
View Complete Act List Judgments citing this sectionIndian Short Titles Act, 1897 Section 1
Title: Title
State: Central
Year: 1897
(1) This Act may be called the Indian Short Titles Act, 1897; [The word "and" at the end of sub-section (1), and sub-section (2), rep. by Act 10 of 1914, s.3 and Schedule II] [The word "and" at the end of sub-section (1), and sub-section (2), rep .by Act 10 of 1914, s.3 and Schedule II.]
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 39
Title: Computation of Period of Limitation
State: Central
Year: 1958
1[39. Computation of period of limitation In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order, shall be excluded.] ____________________________ 1. Substituted by Act 53 of 1962, section 30 w.e.f. 1-4-1963.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44A
Title: Rounding off of Taxable Gifts
State: Central
Year: 1958
1[44A. Rounding off of taxable gifts The amount assessed in accordance with the foregoing provisions of this Act as being the value of all taxable gifts shall be rounded off to the nearest multiple of ten rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount is not a multiple of ten rupees, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and, if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten; and the amount so rounded off shall be deemed to be the value of all taxable gifts of the assessee for the purposes of this Act: _________________________ 1. Inserted by Act 42 of 1970, section 70 w.e.f. 1-4-1971.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44
Title: Agreement for Avoidance or Relief of Double Taxation with Respect to Gift-tax
State: Central
Year: 1958
1[The Central Government may enter into an agreement with the Government of any reciprocating country- (a) for the avoidance or relief of double taxation with respect to gift-tax payable under this Act and under the corresponding law in force in the reciprocating country, or (b) for exchange of information for the prevention of evasion or avoidance of gift-tax chargeable under this Act or under the corresponding law in force in that country or investigation of cases of such evasion or avoidance, or (c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement.] Explanation.- The expression "reciprocating country" for the purposes of this Act means any country which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country. _____________________________ 1. Substituted by Act 16 of 1972, section 54 w.e.f. 1-4-1972.
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