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