Gift-Tax Act, 1958
Section - 11B - Control of gift-tax authorities
Control of gift-tax authorities.11B. 4[***]
4. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission, section 11B, as inserted by the Gift-tax (Amendment) Act, 1962, w.e.f. 1-4-1963 and amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, stood as under :
| - | 'Control of gift-tax authorities.-(1) Inspecting Assistant Commissioner shall be sub-ordinate to the Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection. | |
| - | (2) Gift-tax Officers shall be subordinate to the Commissioner and the Inspecting Assistant Commissioners within whose jurisdiction they perform their functions and also to the Director of Inspection. | |
| - | (3) Inspectors of Gift-tax shall be subordinate to the Gift-tax Officers or other gift-tax authority .... To read the full section download the app from Google Play store
22 September 2026
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