Section 24(1)(c) in The Gift-Tax Act, 1958

[Cites 0, Cited by 0] [Section 24(1)] [Section 24] [Entire Act]

Union of India - Subsection

Section 24(1)(c) in The Gift-Tax Act, 1958

(c)where the application is made by the assessee for such revision unless-

(i)the application is accompanied by a fee of rupees twenty-five; and

(ii)the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and

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Union of India - Subsection

Section 24(1)(c) in The Gift-Tax Act, 1958