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 | Aggregation of gifts made during a certain period. |
7 | Gift-tax authorities and their jurisdiction. |
7A | Powers of Commissioner respecting specified areas |
7AA | Concurrent jurisdiction of Inspecting Assistant |
7B | Power to transfer cases. |
8 | Control of gift-tax authorities. |
9 | Instructions to subordinate authorities. |
9A | Directors of Inspection. |
10 | Jurisdiction of Assessing Officers and power to |
11 | Inspector of Gift-tax. |
11A | Commissioner competent to perform any function or |
11AA | Gift-tax Officer competent to perform any function |
11B | Control of gift-tax authorities. |
12 | Gift-tax authorities to follow orders, etc., of the Board |
12A | [Power of [Chief Commissioner or Commissioner] and ] Commissioner] to make enquiries under this Act. |
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 reassessment |
16B | Interest for defaults in furnishing return of gift |
17 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc. |
17A | Penalty for failure to answer questions, sign statements , furnish information, allow inspections, etc. |
18 | [Rebate on advance payments. |
18A | [Credit for stamp duty paid on instrument of gift. |
18B | Additional gift-tax. |
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 | Application by the assessee in certain cases. |
23 | Appeal to the Appellate Tribunal. |
24 | Powers of Commissioner to revise orders of subordinate authorities. |
25 | Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner]. |
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. |