Section 16B(3)(b) in The Gift-Tax Act, 1958

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Union of India - Subsection

Section 16B(3)(b) in The Gift-Tax Act, 1958

(b)where no return has been furnished, ending on the date of completion of the reassessment under section 16, on the amount by which the tax on the taxable gifts determined on the basis of such reassessment exceeds the tax on the taxable gifts as determined under sub-section (1) of section 15 or on the basis of the earlier assessment aforesaid.

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Union of India - Subsection

Section 16B(3)(b) in The Gift-Tax Act, 1958