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Gift-Tax Act, 1958

Gift-Tax Act, 1958

Section - 7A - Powers of Commissioner respecting specified areas, cases, persons, etc.

Powers of Commissioner respecting specified areas, cases, persons, etc.

7A. ⁹⁰[***]

90. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission it was substituted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. Original section was inserted by the Gift-tax (Amendment) Act, 1962, w.e.f. 1-4-1963, which was later on substituted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967. At relevant time, it stood as under:

"Powers of Commissioner respecting specified areas, cases, persons, etc.-(1) The Commissioner may, by general or special order in writing, direct that-

(a)

the powers conferred on the Gift-tax Officer by or under this Act shall, in respect of any specified case or class of cases or of any specified person or class of persons, be exercised by the Inspecting A .... To read the full section download the app from Google Play store