The Gift-tax Act, 1958
Central Act ยท Act 18 of 195816 provisions
The enactment
| Long title | An Act to provide for the levy of gift-tax |
|---|---|
| Type | Act |
| Citation | Act 18 of 1958 |
| Year | 1958 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 16 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Charge of gift-tax
- Section 4 Gifts to include certain transfers
- Section 5 Exemption in respect of certain gifts
- Section 6A [Aggregation of gifts made during a certain period.
- Section 8 Control of gift-tax authorities
- Section 9 Instructions to subordinate authorities
- Section 10 Jurisdiction of Assessing Officers and power to transfer cases
- Section 12 [Gift-tax authorities to follow orders, etc., of the Board.
- Section 13 Return of gifts
- Section 16 Gift escaping assessment
- Section 19 Tax of deceased person payable by legal representative
- Section 20 Assessment after partition of a Hindu undivided family
- Section 21 Liability in case of discontinued firm or association of persons
- Section 22 Appeal to the 2 [ Deputy Commissioner (Appeals)] from orders of 1 [Assessing Officer
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