Gift-tax Act : Return after due date and amendment of return. Indian Bare Acts :

Gift-tax Act,1958

Act No : 18

Section : Return after due date and amendment of return.

14.Return after due date and amendment of return. If any person has not furnished a return within the time allowed under section 13, or having furnished a return under that section, discovers any ommission or a wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made. ---------------------------------------------------------------------- 1 Subs. by Act 53 of 1962, s. 10, for sub-section (2) (w.e.f. 1-4- 1963). ---------------------------------------------------------------------- 877