The Income Tax Department NEVER asks for your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts through e-mail.
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.
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
