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

[Cites 0, Cited by 0] [Section 16(1B)] [Section 16] [Entire Act]

Union of India - Subsection

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

(a)In a case where an assessment under sub-section (3) of section 15 or sub-section (1) of this section has been made for the relevant assessment year, no notice shall be issued under sub-section (1) by an Assessing Officer, who is below the rank of Assistant Commissioner, unless the Deputy Commissioner is satisfied on the reasons recorded by such Assessing Officer that it is a fit case for the issue of such notice:

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Union of India - Subsection

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