Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 2] [Entire Act] Union of India - Subsection Section 2(iva) in The Gift-Tax Act, 1958 (iva)"assessment year" means the period of twelve months commencing on the 1st day of April, every year;
