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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

In this Act, unless the context otherwise requires,-- 1 [***] 2 [(ii) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act;] 2 [(iii) "assessee" means a person by whom gift-tax or...

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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,...

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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

1A), (1B) and (1C) by Act 29 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...

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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

1 [Chief Commissioner or Commissioner] 2 [(1) An assessee objecting to an order passed by the 1 [Chief Commissioner or Commissioner] 3 [under section 17 or section 17A] or to an order of enhancement passed by...

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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...

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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

Preamble1 - Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section1 - Short title, extent and commencement Section89 - Section 14B - Self-assessment Section22 - Appeal to the Chapter4 - A containing...

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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

(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] 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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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 7

Title: Unquoted equity shares in interlocked companies

State: Central

Year: 1958

(1) The value of an unquoted equity share in one of the two interlocked companies held by the other interlocked company for the purposes of rule 6 shall be equal to the paid-up value of such...

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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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