Gift-tax Act,1958 |
Act No : 18 of 1958 |
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Contents of Act: |
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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. |