Bare Act Search Results

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

.....- Omitted Section12 - Omitted Section12A - Power of Chief Commissioner or Commissioner and of Deputy Commissioner to make enquiries under this Act Chapter IV Section13 - Return of gifts Section14 - Return after due date and amendment of return Section14A - Return by whom to be signed Section14B - Self-assessment Section15 - Assessment Section16 - Gift escaping assessment Section16A - Time-limit for completion of assessment and reassessment Section16B - Interest for defaults in furnishing return of gifts Section17 - Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc Section17A - Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc Section18 - Rebate on advance payments Section18A - Credit for stamp duty paid on instrument of gift Chapter V Section19 - Tax of deceased person payable by legal representative Section19A - Assessment of persons leaving India Section20 - Assessment after partition of a Hindu undivided family Section21 - Liability in case of discontinued firm or association of persons Section21A - Assessment of donee when donor connot be found Chapter VI.....

Registration Act, 1908 Complete Act

State: Central

Year: 1908

.....after the date on which, Act No. XVI of 1864, or the Indian Registration Act, 1866, or the Indian Registration Act, 1871, or the Indian Registration Act, 1877 or this Act came or comes into force, namely:- (a) instruments of gift of immovable property; (b) other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees, and upwards, to or in immovable property; (c) non-testamentary instruments which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest; and (d) leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent; 12[(e) non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of.....

Registration Act, 1908 Part III

Title: Of Registrable Documents

State: Central

Year: 1908

.....of Property Act, 1882;". Note.--section 2 of Bombay Act 14 of 1939, as amended by Bombay Act 17 of 1945, is as follows:-- "2. Application of Act.--This Act shall apply to notices in respect of suits or proceedings which relate to immovable properties situate wholly or partly in the Greater Bombay with effect from such date as may be directed by the State Government in this behalf by notification in the Official Gazette: Provided that the State Government may by similar notification direct that the provisions of this Act shall apply to such notices relating to immovable properties situate wholly or partly in such other area as may be specified in the said notification." (iii) the word "and" in clause (ee) shall be added at the end and clause (eei) inserted by Act (Bombay Act 6 of 1960), section 43, shall be deleted. 6 [7 [Uttar Pradesh: In section 18, clauses (a), (b) and (cc) be omitted. In section 18(c), omit the words and figures "and leases exempted under section 17". Section 18A 8 Delhi: Same as in Punjab. 9 Himachal Pradesh: Same as in Punjab. 10 Punjab, Haryana, Chandigarh: After section 18, insert the following new section:-- "18A......

Registration Act, 1908 Section 17

Title: Documents of Which Registration is Compulsory

State: Central

Year: 1908

.....after the date on which, Act No. XVI of 1864, or the Indian Registration Act, 1866, or the Indian Registration Act, 1871, or the Indian Registration Act, 1877, or this Act came or comes into force, namely:-- (a) instruments of gift of immovable property; (b) other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property; (c) non-testamentary instruments which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest; and (d) leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent; 1[(e) non-testamentary instruments transferring or assigning any decree or order of a Court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of.....

The Kerala Scheduled Tribes (Restriction on Transfer of Lands and Restoration of Alienated Lands) Act, 1975 [1] Complete Act

State: Kerala

Year: 1975

.....OF ALIENATED LANDS) ACT, 1975 [1] THE KERALA SCHEDULED TRIBES (RESTRICTION ON TRANSFER OF LANDS AND RESTORATION OF ALIENATED LANDS) ACT, 1975 [1] (Act 31 of 1975) An Act to provide for restricting the transfer of lands by members of Scheduled Tribes in the State of Kerala and for the restoration of possession of lands alienated by such members and for matters connected therewith Preamble. "WHEREAS it is expedient to provide for restricting the transfer of lands by members of Scheduled Tribes in the State of Kerala and for the restoration of posses sion of lands alienated by such members and for matters con nected therewith; BE it enacted in the Twenty-sixth Year of the Republic of India as follows:" 1. Short title, extent and commencement. "(1) This Act may be called the Kerala Scheduled Tribes (Restriction on Transfer of Lands and Restoration of Alienated Lands) Act, 1975. (2) It extends to the whole of the State of Kerala . (3) It shall come into force on such date as the Govern ment may, by notification in the Gazette, appoint. 2. Definitions." In this Act, unless the context otherwise requires," (a) "competent authority", with reference to any land, means the.....

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

Title: Charge of Gift-tax and Gifts Subject to Such Charge

State: Central

Year: 1958

.....be deemed to be a gift made by the transferor; (c) where there is a release, discharge, surrender, forfeiture or abandonment of any debt, contractor other actionable claim or of any interest in property by any person, the value of the release, discharge, surrender, forfeiture or abandonment, to the extent to which it has not been found to the satisfaction of the4[Assessing Officer] to have been bona fide, shall be deemed to be a gift made by the person responsible for the release, discharge, surrender, forfeiture or abandonment; (d) where a person absolutely entitled to property causes or has caused the same to be vested in whatever manner in himself and any other person jointly without adequate consideration and such other person makes an appropriation from or out of the said property, the amount of the appropriation used for the benefit of the person making the appropriation or for the benefit of any other person shall be deemed to be a gift made in his favour by the person who causes or has caused the property to be so vested; 5[(e) where a person who has an interest in property as a tenant for a term or for life or a remainder man surrenders or relinquishes his.....

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

Title: Gift-tax Authorities

State: Central

Year: 1958

.....functions of a gift-tax authority under this Act in respect of any person within his jurisdiction, and for this purpose his jurisdiction under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act. Explanation.-For the purposes of this section, the gift-tax authority having jurisdiction in relation to a person who has no income assessable to income-tax under the Income-tax Act shall be the gift-tax authority having jurisdiction in respect of the area in which that person resides. 2[***] 3[***] 4[***] ____________________________ 1. Substituted by Act 4 of 1988, section 164 w.e.f. 1-4-1988. 2. Section 7A omitted by Act 4 of 1988, section 165 w.e.f. 1-4-1988. Earlier section 7A was Inserted by Act 53 of 1962, section 5 w.e.f. 1-4-1963 and was Substituted by Act 20 of 1967, section 35 (b) w.e.f. 1-4-1967 and again Substituted by Act 67 of 1984, sec. 78 w.e.f. 1-10-1984. 3. Section 7AA omitted by Act 4 of 1988, section 165 w.e.f. 1-4-1988. Earlier section 7AA was Inserted by Act 41.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 16

Title: Gift Escaping 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.....

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

Title: Payment and Recovery of Gift-tax

State: Central

Year: 1958

.....fine and interest under that Act3[and to the corresponding gift-tax authorities instead of to the income-tax authorities specified therein]. Explanation I.-Any reference to sub-section (2) or sub-section (6) of section 220 of the Income-tax Act in the said provisions of that Act or the rules made thereunder shall be construed as references to sub-sections (2) and (6) respectively of section 32 of this Act. 4[Explanation II.-The Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the corresponding gift-tax authorities for the purpose of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this Act.] _____________________________ 1. Substituted by Act 53 of 1962, section 24 w.e.f. 1-4-1963. 2. Substituted by Act 16 of 1972, section 53, for "sections 221 to 227 w.e.f. 1-4-1972. 3. Substituted by Act 4 of 1988, section 179(a), for certain words w.e.f. 1-4-1989. 4. Substituted by Act 4 of 1988, section 179 (b) w.e.f. 1-4-1989.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 5

Title: Exemption in Respect of Certain Gifts

State: Central

Year: 1958

.....1965, Section 71 (i) w.e.f. 1-4-1965. 17. Substituted by Act 32 of 1971, Section 37 (c) 9ii), for "sub-section (6) of section 88 of the Income-tax Act" w.r.e.f. 1-4- 1968. 18. Clause (vi) omitted by Act 23 of 1986, Section 42 (a) w.e.f. 1-4-1987. 19. Substituted by Act 32 of 1994, Section 55, for "thirty thousand" w.e.f. 1-4-1995. Earlier the words "thirty thousand" were substituted by Act 38 of 1993, Section 41(a) (ii), for "ten thousand" w.e.f. 1-4-1994. 20. Clause (viii) and (ix) omitted by Act 23 of 1986, Section 42 (a) w.e.f. 1-4-1987. 21. Substituted by Act 4 of 1988, Section 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 22. Clause (xiv) omitted by Act 23 of 1986, Section 42 (a) w.e.f. 1-4-1987. 23. Clause (xvi) omitted by Act 23 of 1986, Section 42 (a) w.e.f. 1-4-1987. Earlier clause (xvi) was omitted by Act 54 of 1972, Section 6 w.e.f. 1-4-1973 and was Inserted by Act 67 of 1984, Section 72 w.e.f. 1-4-1985. 24. Inserted by Act 15 of 1965, Section 21 (i) w.e.f. 1-4-1964. 25. The words "or clause (vi)" omitted by Act 23 of 1986, Section 42 (b) w.e.f. 1-4-1987. 26. Substituted by Act 38 of 1993, Section 41(b), for "twenty thousand" w.e.f. 1-4-1994. Earlier.....