Gift-tax Act,1958 |
Act No : 18 of 1958 |
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Contents of Act: |
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SECTION( 18. ) Rebate on advance payments. | |
SECTION( 18A. ) Credit for stamp duty paid on instrument of gift. | |
SECTION( CHAP ) LIABILITY TO ASSESSMENT IN SPECIAL CASES | |
SECTION( 19. ) Tax of deceased person. 19. Tax of deceased person payable by legal representative.(1) where a person dies, his executor, administrator, or other legalrepresentative shall be liable to pay out | |
SECTION( 20. ) Assessment after partition of a Hindu undivided family. | |
SECTION( 21. ) Liability in case of discontinued firm or association of persons. | |
SECTION( 21A. ) Assessment of donee when donor cannot be found. | |
SECTION( CHAP ) APPEALS, REVISIONS AND REFERENCES | |
SECTION( 22. ) Appeal to the Appellate Assistant Commissioner from order of Gift-taxOfficer. | |
SECTION( 23. ) Appeal to the Appellate Tribunal. |