Gift-Tax Act, 1958

⁸³[Assessment of persons leaving India.

19A. (1) Notwithstanding anything contained in section 3, when it appears to the ⁸⁴[Assessing Officer] that any individual may leave India during the current assessment year, or shortly after its expiry and that he has no present intention of returning to India, the gifts made by such individual during the period from the expiry of the previous year for that assessment year up to the probable date of his departure from India, shall be chargeable to gift-tax in that assessment year.

(2) The taxable gifts made in each completed previous year or part of any previous year included in such period shall be chargeable to gift-tax at the rate or rates specified in the Schedule ⁸⁵[or, as the case may be, at the rate specified in sub-section (2) of section 3], and separate assessment shall be made in respect of each such completed previous year or part of any previous year.

(3) The ⁸⁴[Assessing Officer] may estimate the value of the gifts made by such individual during such period or any part thereof, where it cannot be readily determined in the manner provided in this Act.

(4) For the purpose of making an assessment under sub-section (1), the ^85a[Assessing Officer] may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as ⁸⁶[a return under sub-section (1) of section 13], giving particulars of the gifts made by him during each completed previous year comprised in the period referred to in sub-section (1) and during any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply ⁸⁷[as if the notice were a notice issued under clause ( .... To read the full section download the app from Google Play store