| 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.]. |
|
| 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. |
|
| 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. |
|
| 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. |
|
| 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. |
|
| 12A | Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act. |
|
| 17A | Penalty for failure to answer questions, sign statements, furnish information, allow inspecti ons, etc |
|
| 25 | Appeal to the Appellate Tribunal from orders of enhancemen t by Chief Commissioner or Commissioner. |
|
| 35C | Section 360 of the Code of Criminal Procedure, 1973 , and the Probation of Offenders Act, 1958, not to apply. |
|
