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

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

Union of India - Subsection

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

(b)In a case other man a case falling under clause (a), no notice shall be issued under sub-section (1) by an Assessing Officer, who is below the rank of Deputy Commissioner, after the expiry of four years from the end of the relevant assessment year, 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)(b) in The Gift-Tax Act, 1958