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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

1988, Section 162(a) as amended by Act 26 of 1988, Section 88 (j) (i) w.e.f. 1-4-1988. 2 . Substituted by Act 53 of 1962, Section 2(a) w.e.f. 1-4-1963. 3 . Inserted by Act 4 of 1988, Section … Appellate Tribunal constituted under section 252 of the Income-tax Act;] 2 [(iii) "assessee" means a person by whom gift-tax or any other sum of money is payable under this Act, and includes-- (a) every person in respect

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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

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, sec. … any time after the expiry 3 [two years] from the end of the assessment year in which the gifts were first assessable: 4 [Provided that,-- (a) where the gifts were first assessable in the assessment year commencing

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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

appeal under this section as they apply in relation to any appeal under that section. _________________________ 1 . Substituted by Act 4 of 1988, section 161, for "Commissioner" w.e.f. 1-4-1988. 2 . Substituted by Act 53 of … amend any order of assessment or of refund or any other order passed by him; 3 [(aa) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 or enhance or reduce

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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

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 make … the 4[Assessing Officer]; (d) the form of any notice of demand under this Act; (e) the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 3

Title: Special provision for quoted shares of companies

State: Central

Year: 1958

section 185 w.e.f. 1-4-1988. 1 [THE SCHEDULE II] [See section 6(1) RULES FOR DETERMINING THE VALUE OF PROPERTY GIFTED 2 [1. Value of gifted property how to determined 3 [Subject to the provisions of rules 2 to

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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

share in any company shall,- (a) where the preference share is issued before the date on which the gift was made at a rate of dividend of not less than eight per cent., be the paid-up value

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 10

Title: Sub-sections

State: Central

Year: 1958

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 . Clause (c) Substituted by Act 3 of … orders thereon as it thinks fit, and any such orders may include an order enhancing the amount of gift-tax determined or penalty imposed: Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall

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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

preference shares and equity shares where such dividends have not been declared before the date on which the gift was made at a general body meeting of the company; (iii) reserves, by whatever name called, other than

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