Gift-Tax Act, 1958
Section - 46 - Power to make rules
Power to make rules.46. (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for-
| (a) | - | 84the manner in which the value of any property may be determined; |
| (b) | - | 85the form in which returns under this Act shall be made and the manner in which they shall be verified; |
| (c) | - | 86the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified; |
| 87[(cc) | - | 88the circumstances in which, the conditions subject to which and the manner in which, the 89[Deputy Commissioner (Appeals)] 90[or the Commissioner (Appeals)] may permit an appellant to produ .... To read the full section download the app from Google Play store
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