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Central Government Act Section 2 in The Gift- Tax Act, 1958
2. Definitions. In this Act, unless the context otherwise ... xxiii) " taxable gifts" means gifts chargeable to Gift- tax under this Act;
(xxiv) " transfer of property" means any disposition, conveyance
Central Government Act
Central Government Act Section 3 in The Gift- Tax Act, 1958
3. Charge of gift- tax. Subject to the other ... provisions contained in this Act, there shall be charged for every 1[ assessment year] commencing on and from
Central Government Act
Central Government Act Section 4 in The Gift- Tax Act, 1958
4. Gifts to include certain transfers ... Act or any other law for the time being in force, for the purpose of computation of the taxable gifts
Central Government Act
Central Government Act Section 5(1) in The Gift- Tax Act, 1958
(1) Gift- tax shall not be charged under ... this Act in respect of gifts made by any person-
(i) of immovable property situate outside the territories to which
Central Government Act
Central Government Act Section 6 in The Gift- Tax Act, 1958
6. Value of gifts, how determined.
(1) The value
Central Government Act
Central Government Act Section 10 in The Gift- Tax Act, 1958
10. Inspecting Assistant Commissioners of Gift- tax. The Commissioner ... exercise under this Act the functions of an Inspecting Assistant Commissioner of Gift- tax, and on being so empowered
Central Government Act
Central Government Act Section 16 in The Gift- Tax Act, 1958
16. Gift escaping assessment.
(1) If the Gift ... assess any taxable gift which has escaped assessment, and the provisions of this Act shall
Central Government Act
Central Government Act Section 7 in The Gift- Tax Act, 1958
7. Gift tax officers. Every Income- tax Officer having ... shall perform the functions of a Gift- tax Officer under this Act in respect of that person: 3[ Provided that
Central Government Act
Central Government Act Section 14 in The Gift- Tax Act, 1958
14. Return after due date and amendment of return
Central Government Act
been a gift within
the meaning of the Gift-tax Act, and assessed ... Court for decision under Section
26(1) of the Gift-tax Act.
4. The admitted facts are that the assets
Madras High Court
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