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Section 8: Control of gift-tax authorities

The Gift-tax Act, 1958Central Act · Act 18 of 1958

Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of gift-tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any gift-tax authority.

Where this provision sits

ActThe Gift-tax Act, 1958
Section8
Marginal noteControl of gift-tax authorities
JurisdictionCentral
StatusIn force as published by the source

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