Gift-Tax Act, 1958
Section - 1 - Short title, extent and commencementSection - 2 - Definitions
Section - 3 - Charge of gift-tax
Section - 4 - Gifts to include certain transfers
Section - 5 - Exemption in respect of certain gifts
Section - 6 - Value of gifts, how determined
Section - 6A - Aggregation of gifts made during a certain period
Section - 7 - Gift-tax authorities and their jurisdiction
Section - 7A - Powers of Commissioner respecting specified areas
Section - 7AA - Concurrent jurisdiction of Inspecting Assistant
Section - 7B - Power to transfer cases
Section - 8 - Control of gift-tax authorities
Section - 8A - Commissioners of Gift-tax (Appeals)
Section - 9 - Instructions to subordinate authorities
Section - 9A - Directors of Inspection
Section - 10 - Jurisdiction of Assessing Officers and power to
Section - 11 - Inspector of Gift-tax
Section - 11A - Commissioner competent to perform any function or
Section - 11AA - Gift-tax Officer competent to perform any function
Section - 11B - Control of gift-tax authorities
Section - 12 - Gift-tax authorities to follow orders, etc., of
Section - 12A - Power of Chief Commissioner or Commissioner and of
Section - 13 - Return of gifts
Section - 14 - Return after due date and amendment of return
Section - 14A - Return by whom to be signed
Section - 14B - Self-assessment
Section - 15 - Assessment
Section - 16 - Gift escaping assessment
Section - 16A - Time limit for completion of assessment and
Section - 16B - Interest for defaults in furnishing return of
Section - 17 - Penalty for failure to furnish returns, to comply
Section - 17A - Penalty for failure to answer questions, sign
Section - 18 - Rebate on advance payments
Section - 18A - Credit for stamp duty paid on instrument of gift
Section - 18B - Additional gift-tax
Section - 19 - Tax of deceased person payable by legal
Section - 19A - Assessment of persons leaving India
Section - 20 - Assessment after partition of a Hindu undivided
Section - 21 - Liability in case of discontinued firm or
Section - 21A - Assessment of donee when the donor cannot be found
Section - 22 - Appeal to the Deputy Commissioner (Appeals) from
Section - 22A - Application by the assessee in certain cases
Section - 23 - Appeal to the Appellate Tribunal
Section - 24 - Powers of Commissioner to revise orders of
Section - 25 - Appeal to the Appellate Tribunal from orders of
Section - 26 - Reference to High Court
Section - 27 - Hearing by High Court
Section - 28 - Appeal to Supreme Court
Section - 28A - Tax to be paid notwithstanding reference, etc.
Section - 28B - Definition of High Court
Section - 29 - Gift-tax by whom payable
Section - 30 - Gift-tax to be charged on property gifted
Section - 31 - Notice of demand
Section - 32 - Recovery of tax and penalties
Section - 33 - Mode of recovery
Section - 33A - Refunds
Section - 34 - Rectification of mistakes
Section - 35 - Prosecution
Section - 35A - Offences by companies
Section - 35B - Offences by Hindu undivided families
Section - 35C - Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, not to apply
Section - 35D - Presumption as to culpable mental state
Section - 35E - Proof of entries in records or documents
Section - 36 - Power regarding discovery, production of evidence, etc.
Section - 37 - Power to call for information
Section - 38 - Effect of transfer of authorities on pending proceedings
Section - 39 - Computation of period of limitation
Section - 40 - Service of notice
Section - 41 - Prohibition of disclosure of information
Section - 41A - Publication of information respecting assessees
Section - 41B - Disclosure of information respecting assessees
Section - 41C - Return of gifts, etc., not to be invalid on certain grounds
Section - 42 - Bar of suits in civil court
Section - 43 - Appearance before gift-tax authorities by authorised representatives
Section - 43A - Appearance by registered valuer in certain matters
Section - 44 - Agreement for avoidance or relief of double taxation with respect to gift-tax
Section - 44A - Rounding off of taxable gifts
Section - 44B - Rounding off of tax, etc.
Section - 45 - Act not to apply in certain cases
Section - 46 - Power to make rules
Section - 46A - Power to make exemption, etc., in relation to certain Union territories
Section - 47 - Power to remove difficulties
Schedule-I - RATES OF GIFT-TAX
Schedule II - RULES FOR DETERMINING THE VALUE OF PROPERTY GIFTED6
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