| 1 | Short title extent and commencement | View Details |
| 1 | Short title extent and commencement | View Details |
| 10 | Inspecting Assistant Commissioners of Gift-tax | View Details |
| 11 | Inspector of Gift-tax | View Details |
| 11 | Gift - tax Officer competent to perform any function or functions | View Details |
| 11A | Commissioner competent to perform any function or functions | View Details |
| 12 | Power of Commissioner of Gift-tax
| View Details |
| 12 | Gift-tax authorities to follow orders, etc., of the Board | View Details |
| 13 | Return of gifts | View Details |
| 14 | Return after due date and amendment of return | View Details |
| 14A | Return by whom to be signed | View Details |
| 15 | Assessment | View Details |
| 16 | Time limit for completion of assessment and re - assessment | View Details |
| 16 | Gift escaping assessment | View Details |
| 17 | Penalty for failure to answer questions, sign statements, etc | View Details |
| 17 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc | View Details |
| 18 | Credit for stamp duty paid on instrument of gift | View Details |
| 18 | Rebate on advance payments | View Details |
| 19 | Tax of deceased person. 19. Tax of deceased person payable by legal representative | View Details |
| 2 | Definitions. In this Act, unless the context otherwise requires | View Details |
| 20 | Assessment after partition of a Hindu undivided family | View Details |
| 21 | Assessment of donee when donor cannot be found | View Details |
| 21 | Liability in case of discontinued firm or association of persons | View Details |
| 21 | Liability in case of discontinued firm or association of persons | View Details |
| 22 | Appeal to the Appellate Assistant Commissioner from order of Gift-tax Officer | View Details |
| 23 | Appeal to the Appellate Tribunal | View Details |
| 24 | Power of Commissioner to revise orders of subordinate authorities | View Details |
| 25 | Appeal to the Appellate Tribunal from orders of enhancement by Commissioner | View Details |
| 26 | Reference to High Court or Supreme Court | View Details |
| 27 | Hearing by High Court | View Details |
| 28 | Tax to be paid not with standing
reference etc | View Details |
| 28 | Appeal to Supreme Court | View Details |
| 28B | Definition of High Court | View Details |
| 29 | Gift-tax by whom payable | View Details |
| 3 | Charge of gift-tax | View Details |
| 30 | Gift - tax to be charged on property gifted | View Details |
| 31 | Notice of demand | View Details |
| 32 | Recovery of tax and penalties | View Details |
| 33 | Mode of recovery | View Details |
| 33A | Refunds | View Details |
| 34 | Rectification of mistakes | View Details |
| 35 | Offences by companies | View Details |
| 35 | Prosecution | View Details |
| 36 | Power regarding discovery, production of evidence, etc | View Details |
| 37 | Power to call for information | View Details |
| 38 | Effect of transfer of authorities on pending
proceedings | View Details |
| 39 | Computation of period of limitation | View Details |
| 4 | Gifts to include certain transfers | View Details |
| 40 | Service of notice | View Details |
| 41 | Publication of information respecting assessees | View Details |
| 41 | Return of gifts, etc., not to be
invalid on certain grounds | View Details |
| 41 | Prohibition of disclosure of information | View Details |
| 41B | Disclosure of information respecting assessees | View Details |
| 42 | Bar of suits in civil court | View Details |
| 43 | Appearance before Gift-tax authorities by authorised
representatives | View Details |
| 43A | Appearance by registered valuer in certain matters | View Details |
| 44 | Agreement for avoidance or relief of double taxation with respect to gift tax | View Details |
| 44 | Rounding off of tax, etc | View Details |
| 44A | Rounding off of taxable gifts | View Details |
| 45 | Act not to apply in certain cases | View Details |
| 46 | Power to make rules | View Details |
| 5 | Exemption in respect of certain gifts | View Details |
| 6 | Value of gifts, how determined | View Details |
| 6A | Aggregation of gifts made during a certain period | View Details |
| 7 | Gift tax officers | View Details |
| 7A | Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift - tax Officer | View Details |
| 7A | Power of Commissioner respecting specified areas, cases or persons | View Details |
| 8A | Commissioners of Gift - tax (Appeals) | View Details |
| 9 | Commissioners of Gift-tax | View Details |
| 9A | Directors of Inspection | View Details |
| CH | Charge of gift-tax | View Details |
| CH | Gift tax officers | View Details |
| CH | Gift - tax by whom payable | View Details |
| SCHEDULE | RATES OF GIFT - TAX | View Details |
