Gift-tax Act : Power of Commissioner of Gift-tax and of Inspecting Assistant Commiss- ioner of

Gift-tax Act,1958

Act No : 18

Section : Power of Commissioner of Gift-tax and of Inspecting Assistant Commiss- ioner of Gift-tax to make enquiries under this Act.

3[12A.Power of Commissioner of Gift-tax and of Inspecting Assistant Commissioner of Gift-tax to make enquiries under this Act. The Commissioner of Gift-tax and the Inspecting Assistant Commissioner of Gift-tax shall be competent to make any enquiry under this Act and for this purpose, shall have all the powers that a Gift-tax Officer has under this Act in relation to the making of enquiries.) CHAPTER IV ASSESSMENT