Section 16B(1)(b) in The Gift-Tax Act, 1958

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Union of India - Subsection

Section 16B(1)(b) in The Gift-Tax Act, 1958

(b)where no return has been furnished, ending on the date of completion of the assessment under sub-section (5) of section 15, on the amount of tax payable on the taxable gifts as determined under sub-section (1) of section 15 or on regular assessment.

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Union of India - Subsection

Section 16B(1)(b) in The Gift-Tax Act, 1958