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Gift Tax Rules

RulesTopics
1 Short title and commencement
2 Definitions
3 Return of gifts
4 Notice of demand
5 Appeal to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
5A Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals)
6 Appeal to Appellate Tribunal
7 Application for reference to High Court
11 Fixation of capitalised value
11A Conditions for reference to Valuation Officers
11B Form of report of valuation by registered valuer
12 Disclosure of information respecting assessees
13 Procedure to be followed in calculating interest
14 Auditor's certificate on valuation of unquoted equity shares of an investment company


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