Gift Tax Act, 1958




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



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