Ultimate Law Resources : Database for Lawyers
| Topic Serial # | Content | Case Law |
|---|---|---|
|
PREAMBLE |
||
| 0 | PREAMBLE | |
|
CHAPTER--I |
||
|
PRELIMINARY |
||
| 1 | Short title, extent and commencement | |
| 2 | Definitions | |
|
CHAPTER--II |
||
|
CHARGE OF GIFT TAX AND GIFTS SUBJECT TO SUCH CHARGE |
||
| 3 | Charge of Gift‑tax | |
| 4 | Gifts to include certain transfers | |
| 5 | Exemption in respect of certain gifts | |
| 6 | Value of gifts, how determined | |
|
CHAPTER--III |
||
|
GIFT TAX AUTHORITIES |
||
| 7 | Gift‑tax Officers | |
| 8 | Appellate Assistant Commissioners of Gift‑tax | |
| 9 | Commissioners of Gift‑tax | |
| 10 | Inspecting Assistant Commissioners of Gift‑tax | |
| 11 | Gift‑tax Officers to be subordinate to the Commissioner of Gift‑tax and the Inspecting Assistant Commissioner of Gift‑tax | |
| 12 | Gift‑tax authorities to follow orders, etc. of the Board | |
|
CHAPTER--IV |
||
|
ASSESSMENT |
||
| 13 | Return of gifts | |
| 14 | Return after due date and amendment of return | |
| 15 | Assessment | |
| 16 | Gift escaping assessment | |
| 17 | Penalty for default and concealment | |
| 18 | Rebate on advance payments | |
| 19 | Tax of deceased person payable by legal representative | |
|
CHAPTER--V |
