Gift-Tax Act, 1958

Section - 1 - Short title, extent and commencement

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Section - 2 - Definitions

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Section - 3 - Charge of gift-tax

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Section - 4 - Gifts to include certain transfers

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Section - 5 - Exemption in respect of certain gifts

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Section - 6 - Value of gifts, how determined

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Section - 6A - Aggregation of gifts made during a certain period

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Section - 7 - Gift-tax authorities and their jurisdiction

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Section - 7A - Powers of Commissioner respecting specified areas, cases, persons, etc.

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Section - 7AA - Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift-tax Officer

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Section - 7B - Power to transfer cases

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Section - 8 - Control of gift-tax authorities

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Section - 8A - Commissioners of Gift-tax (Appeals)

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Section - 9 - Instructions to subordinate authorities

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Section - 9A - Directors of Inspection

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

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Section - 11 - Inspector of Gift-tax

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Section - 11A - Commissioner competent to perform any function or functions

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Section - 11AA - Gift-tax Officer competent to perform any function or functions

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Section - 11B - Control of gift-tax authorities

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Section - 12 - Gift-tax authorities to follow orders, etc., of the Board

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Section - 12A - Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act

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Section - 13 - Return of gifts

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Section - 14 - Return after due date and amendment of return

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Section - 14A - Return by whom to be signed

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Section - 14B - Self-assessment

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Section - 15 - Assessment

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Section - 16 - Gift escaping assessment

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Section - 16A - Time limit for completion of assessment and reassessment

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Section - 16B - Interest for defaults in furnishing return of gifts

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Section - 17 - Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc.

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Section - 17A - Penalty for failure to answer questions, sign statements, furnish information, allow inspections, etc.

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Section - 18 - Rebate on advance payments

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Section - 18A - Credit for stamp duty paid on instrument of gift

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Section - 18B - Additional gift-tax

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Section - 19 - Tax of deceased person payable by legal representative

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Section - 19A - Assessment of persons leaving India

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Section - 20 - Assessment after partition of a Hindu undivided family

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Section - 21 - Liability in case of discontinued firm or association of persons

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Section - 21A - Assessment of donee when the donor cannot be found

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Section - 22 - Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer

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Section - 22A - Application by the assessee in certain cases

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Section - 23 - Appeal to the Appellate Tribunal

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Section - 24 - Powers of Commissioner to revise orders of subordinate authorities

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Section - 25 - Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioner or Commissioner

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Section - 26 - Reference to High Court

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Section - 27 - Hearing by High Court

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Section - 28 - Appeal to Supreme Court

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Section - 28A - Tax to be paid notwithstanding reference, etc.

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Section - 28B - Definition of High Court

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Section - 29 - Gift-tax by whom payable

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Section - 30 - Gift-tax to be charged on property gifted

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Section - 31 - Notice of demand

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Section - 32 - Recovery of tax and penalties

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Section - 33 - Mode of recovery

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Section - 33A - Refunds

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Section - 34 - Rectification of mistakes

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Section - 35 - Prosecution

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Section - 35A - Offences by companies

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Section - 35B - Offences by Hindu undivided families

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Section - 35C - Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, not to apply

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Section - 35D - Presumption as to culpable mental state

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Section - 35E - Proof of entries in records or documents

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Section - 36 - Power regarding discovery, production of evidence, etc.

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Section - 37 - Power to call for information

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Section - 38 - Effect of transfer of authorities on pending proceedings

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Section - 39 - Computation of period of limitation

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Section - 40 - Service of notice

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Section - 41 - Prohibition of disclosure of information

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Section - 41A - Publication of information respecting assessees

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Section - 41B - Disclosure of information respecting assessees

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Section - 41C - Return of gifts, etc., not to be invalid on certain grounds

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Section - 42 - Bar of suits in civil court

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Section - 43 - Appearance before gift-tax authorities by authorised representatives

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Section - 43A - Appearance by registered valuer in certain matters

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Section - 44 - Agreement for avoidance or relief of double taxation with respect to gift-tax

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Section - 44A - Rounding off of taxable gifts

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Section - 44B - Rounding off of tax, etc.

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Section - 45 - Act not to apply in certain cases

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Section - 46 - Power to make rules

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Section - 46A - Power to make exemption, etc., in relation to certain Union territories

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Section - 47 - Power to remove difficulties

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Schedule-I - RATES OF GIFT-TAX

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Schedule II - RULES FOR DETERMINING THE VALUE OF PROPERTY GIFTED6

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