Gift-Tax Act, 1958

Section - 10 - Jurisdiction of Assessing Officers and power to transfer cases

⁹⁸[Jurisdiction of Assessing Officers and power to transfer cases.

10. (1) The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2).

(2) The modifications referred to in sub-section (1) shall be the following, namely :-

(a)

in section 124 of the Income-tax Act,-

(i)	-	in sub-section (3), references to the provisions of the Income-tax Act shall be construed as references to the corresponding provisions of the Gift-tax Act ;
(ii)	-	sub-section (5) shall be omitted ;

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