Gift-Tax Act, 1958
Section - 8 - Control of gift-tax authorities
93[Control of gift-tax authorities.8. Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of gift-tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any gift-tax authority.]
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