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[Cites 0, Cited by 0] [Section 15(4)] [Section 15] [Entire Act]

Union of India - Subsection

Section 15(4)(i) in The Gift-Tax Act, 1958

(i)where such person has not made a return within the time allowed under subsection (1) of section 13, to furnish a return of the taxable gifts made by him or of the taxable gifts made by any other person in respect of which he is assessable under this Act during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, or