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Home > Bare Acts > Taxation > Gift-tax Act,1958



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Gift-tax Act,1958

Act No : 18 of 1958

 

Contents of Act >>

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SECTION( CHAP ) PRELIMINARY View
SECTION( 1. ) Short title extent and commencement. View
SECTION( 2. ) Definitions. View
SECTION( CHAP ) CHARGE OF GIFT-TAX AND GIFTS SUBJECT To SUCH CHARGE View
SECTION( 3. ) Charge of gift-tax. View
SECTION( 4. ) Gifts to include certain transfers. View
SECTION( 5. ) Exemption in respect of certain gifts. View
SECTION( 6. ) Value of gifts, how determined. View
SECTION( 6A ) Aggregation of gifts made to the same donee during a certain period. 6A. [Aggregation of gifts made to the same donee during a certain period.] Rep. by the Finance Act, 1966 (13 of 1966), s. 41 (w.e.f. 1-4-1966). View
SECTION( CHAP ) GIFT-TAX AUTHORITIES View


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