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;
(b) .... To read the full section download the app from Google Play store