Topic Serial # |
Content |
Case Law |
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LIABILITY TO ASSESSMENT IN SPECIAL CASES
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20 |
Assessment after partition of a Hindu undivided family
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21 |
Liability in case of discontinued firm or association of persons
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CHAPTER--VI
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APPEALS REVISIONS AND REFERENCES
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22 |
Appeal to the Appellate Assistant Commissioner from orders of Gift-tax Officers.‑G) Any person,
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23 |
Appeal to the Appellate Tribunal
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24 |
Power of Commissioner to revise orders of subordinate authorities
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25 |
Appeal to the Appellate Tribunal from orders of enhancement by Commissioner
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26 |
Reference to High Court
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27 |
Hearing by High Court
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28 |
Appeal to Supreme Court
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CHAPTER--VII
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PAYMENT AND RECOVERY of GIFT TAX
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29 |
Gift‑tax by whom payable
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30 |
Gift‑tax to be charged on property gifted
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31 |
Notice of demand
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32 |
Recovery of tax and penalties
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33 |
Mode of recovery
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CHAPTER--VIII
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MISCELLANEOUS
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34 |
Rectification of mistakes
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35 |
Penalty and prosecution
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36 |
Power to take evidence on oath, etc
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37 |
Power to call for information
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38 |
Effect of transfer of authorities on pending proceedings
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39 |
Computation of period of limitation
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40 |
Service of notice
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42 |
Bar of suits in Civil Court
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43 |
Appearance before Gift‑tax authorities by authorised representative
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44 |
Agreement for the avoidance or relief of double taxation with respect of gift‑tax
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45 |
Act not to apply in certain cases
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46 |
Power to make rules
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THE SCHEDULE
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(See section 3)
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RATES OF GIFT TAX RATE
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1 |
RATES OF GIFT‑TAX RATE
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