Gift-tax Act Indian Bare Acts :

Gift-tax Act,1958	Act No : 18 of 1958
Contents of Act:	View
SECTION( 11AA. ) Gift-tax Officer competent to perform any function or functions.
SECTION( 12. ) Gift-tax authorities to follow orders, etc., of the Board.
SECTION( 12A. ) Power of Commissioner of Gift-tax and of Inspecting Assistant Commiss- ioner of Gift-tax to make enquiries under this Act.
SECTION( 13. ) Return of gifts.
SECTION( 14. ) Return after due date and amendment of return.
SECTION( 14A. ) Return by whom to be signed.
SECTION( 15. ) Assessment.
SECTION( 16. ) Gift escaping assessment.
SECTION( 16A. ) Time limit for completion of assessment and re-assessment.
SECTION( 17. ) Penalty for failure to furnish returns, to comply with notices andconcealment of gifts, etc.