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The Income Tax Department appeals to taxpayers NOT to respond to such e-mails and NOT to share information relating to their credit card, bank and other financial accounts.
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Short title, extent and commencement.
Definitions.
Charge of gift-tax.
Gifts to include certain transfers.
Exemption in respect of certain gifts.
Value of gifts, how determined.
Aggregation of gifts made during a certain period.
Gift-tax authorities and their jurisdiction.
Powers of Commissioner respecting specified areas, cases, persons, etc.
Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift-tax Officer.
