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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...
View Complete Act List Judgments citing this sectionGift-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,...
View Complete Act List Judgments citing this sectionGift-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...
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
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...
View Complete Act List Judgments citing this sectionGift-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...
View Complete Act List Judgments citing this sectionGift-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...
List Judgments citing this sectionGift-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...
View Complete Act List Judgments citing this sectionGift-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...
View Complete Act List Judgments citing this sectionGift-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...
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...
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