GIFT-TAX ACT, 1958

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S.1 Short title, extent and commencement

S.2 Definitions

S.3 Charge of gift-tax

S.4 Gifts to include certain transfers

S.5 Exemption in respect of certain gifts

S.6 Value of gifts, how determined

S.6(a) .

S.7 Gift-tax authorities and their jurisdiction

S.7(a) .

S.8 Control of gift-tax authorities

S.8(a) .

S.9 Instructions to subordinate authorities

S.9(a) .

S.10 Jurisdiction of Assessing Officers and power to transfer cases

S.11 .

S.11(a) .

S.11(b) .

S.12 .

S.13 Return of gifts

S.14 Return after due date and amendment of return

S.14(a) Return by whom to be signed

S.14(b) Self-assessment

S.15 Assessment

S.16 Gift escaping assessment

S.16(a) Time-limit for completion of assessment and reassessment

S.16(b) Interest for defaults in furnishing return of gifts

S.17 Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc.

S.17(a) Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc.

S.18 Rebate on advance payments

S.18(a) Credit for stamp duty paid on instrument of gift

S.18(b) .

S.19 Tax of deceased person payable by legal representative

S.19(a) Assessment of persons leaving India

S.20 Assessment after partition of a Hindu undivided family

S.21 Liability in case of discontinued firm or association of persons

S.21(a) Assessment of donee when the donor connot be found

S.22 Appeal to the 1[Deputy Commissioner (Appeals)] from orders of 2[Assessing Officer].

S.22(a) .

S.23 Appeal to the Appellate Tribunal

S.24 Powers of Commissioner to revise orders of subordinate authorities

S.25 Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or Commissioner]

S.26 Reference to High Court

S.27 Hearing by High Court

S.28 Appeal to Supreme Court

S.28(a) Tax to be paid notwithstanding reference, etc.

S.28(b) Definition of High Court

S.29 Gift-tax by whom payable

S.30 Gift-tax to be charged on property gifted

S.31 Notice of demand

S.32 Recovery of tax and penalties

S.33 Mode of recovery

S.33(a) Refunds

S.34 Rectification of mistakes

S.35 Prosecutions

S.35(a) Offences by companies

S.35(b) Offences by Hindu undivided families

S.35(d) Presumption as to culpable mental state

S.35(e) Proof of entries in records or documents

S.36 Power regarding discovery, production of evidence, etc.

S.37 Power to call for information

S.38 Effect of transfer of authoritites on pending proceedings

S.39 Computation of period of limitation

S.40 Service of notice

S.41 .

S.41(a) Publication of information respecting assessees

S.41(b) Disclosure of information respecting assessees

S.41(c) Return of gifts etc., not to be invalid on certain grounds

S.42 Bar of suits in civil court

S.43 Appearance before Gift-tax authorities by authorised representa-tives

S.43(a) Appearance by registered valuer in certain matters

S.44 Agreement for avoidance or relief of double taxation with respect to gift-tax

S.44(a) Rounding off of taxable gifts

S.44(b) Rounding off of tax, etc.

S.45 Act not to apply in certain cases.

S.46 Power to make rules

S.46(a) Power to make exemption, etc., in relation to certain Union territories

S.47 Power to remove difficulties

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