Gift-Tax Act, 1958
Section - 2 - Definitions
Definitions.2. In this Act, unless the context otherwise requires,-
| (i) | - | 2[***] |
| 3[(ii) | - | "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act; |
| (iii) | - | "assessee" means a person by whom gift-tax or any other sum of money is payable under this Act, and includes- |
| (a) | - | every person in respect of whom any proceeding under this Act has been taken for the determination of gift-tax payable by him or by any other person or the amount of refund due to him or such other person; |
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24 June 2026
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