LAWGIST
Home
The Gift-tax Act
`1958
An Act to provide for the levy of gift-tax
List of Chapters & Sections
All sections
All sections
1
Short title, extent and commencement
2
Definitions
3
Charge of gift-tax
4
Gifts to include certain transfers
5
Exemption in respect of certain gifts
6
Value of gifts, how determined
6A
[Omitted.]
7
Gift-tax authorities and their jurisdiction
7A
[Omitted.]
7AA
[Omitted.]
7B
[Omitted.]
8
Control of gift-tax authorities
8A
[Omitted.]
9
Instructions to subordinate authorities
9A
[Omitted.]
10
Jurisdiction of Assessing Officers and power to transfer cases
11
[Omitted.]
11A
[Omitted.]
11AA
[Omitted.]
11B
[Omitted.]
12
[Omitted.]
12A
Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act
13
Return of gifts
14
Return after due date and amendment of return
14A
Return by whom to be signed
14B
Self-assessment
15
Assessment
16
Gift escaping assessment
16A
Time limit for completion of assessment and re-assessment
16B
Interest for defaults in furnishing return of gifts
17
Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc
17A
Penalty for failure to answer questions, sign statements, furnish information, allow inspecti ons, et
18
Rebate on advance payments
18A
Credit for stamp duty paid on instrument of gift
19
Tax of deceased person payable by legal representative
19A
Assessment of persons leaving India
20
Assessment after partition of a Hindu undivided family
21
Liability in case of discontinued firm or association of persons
21A
Assessment of donee when the donor cannot be found
22
Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer
22A
[Omitted.]
23
Appeal to the Appellate Tribunal
24
Powers of Commissioner to revise orders of subordinate authorities
25
Appeal to the Appellate Tribunal from orders of enhancemen t by Chief Commissioner or Commissioner
26
Reference to High Court
27
Hearing by High Court
28
Appeal to Supreme Court
28A
Tax to be paid notwithstanding reference, etc
28B
Definition of High Court
29
Gift-tax by whom payable
30
Gift-tax to be charged on property gifted
31
Notice of demand
32
Recovery of tax and penalties
33
Mode of recovery
33A
Refunds
34
Rectification of mistakes
35
Prosecution
35A
Offences by companies
35B
Offences by Hindu undivided families
35C
Section 360 of the Code of Criminal Procedure, 1973 , and the Probation of Offenders Act, 1958, not to apply
35D
Presumption as to culpable mental state
35E
Proof of entries in records or documents
36
Power regarding discovery, production of evidence, etc
37
Power to call for information
38
Effect of transfer of authorities on pending proceedings
39
Computation of period of limitation
40
Service of notice
41
[Omitted.]
41A
Publication of information respecting assessees
41B
Disclosure of information respecting assessees
41C
Return of gifts, etc., not to be invalid on certain grounds
42
Bar of suits in civil court
43
Appearance before gift-tax authorities by authorised representatives
43A
Appearance by registered valuer in certain matters
44
Agreement for avoidance or relief of double taxation with respect to gift-tax
44A
Rounding off of taxable gifts
44B
Rounding off of tax, etc
45
Act not to apply in certain cases
46
Power to make rules
46A
Power to make exemption, etc., in relation to certain Union territories
47
Power to remove difficulties