Section 5 in The Gift-Tax Act, 1958 [Entire Act]
Section 5 in The Gift-Tax Act ... Exemption in respect of certain gifts
(1) Gift-tax shall not be charged under this Act in respect of gifts made by any person
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1 - 10 of 79817 (8.33 seconds)Section 2 in The Gift-Tax Act, 1958 [Entire Act]
this Act, and includes-- (a) every person in respect of whom any proceeding under this Act has been taken for the determination of gift ... property, movable or immovable; (xxiii) "taxable gifts" means gifts chargeable to gift-tax under this Act; (xxiiia) territories to which this Act extends shall
Section 4 in The Gift-Tax Act, 1958 [Entire Act]
Section 4 in The Gift-Tax Act, 1958
4. Gifts to include certain transfers
(1) For the purpose of this Act,- (a) where property ... provision of this Act or any other law for the time being in force, for purpose of computation of the taxable gifts made
Section 16 in The Gift-Tax Act, 1958 [Entire Act]
Section 16 in The Gift-Tax Act, 1958
16. Gift escaping assessment
(1) If the Assessing Officer, has reason to believe that the taxable gifts ... return of taxable gifts has been furnished by the assessee although the taxable gifts made by him or the taxable gifts made by any other
Section 3 in The Gift-Tax Act, 1958 [Entire Act]
Section 3 in The Gift-Tax Act, 1958
3. Charge of gift-tax
(1) Subject to the other provisions contained in this Act, there shall ... gift-tax) in respect of the gifts, if any, made by a person during the previous year (other than gifts made before
Section 6 in The Gift-Tax Act, 1958 [Entire Act]
Section 6 in The Gift-Tax Act, 1958
6. Value of gifts, how determined
(1) Subject to the provisions of sub-section (2), the value ... property, other than cash, transferred by way of gift shall, for the purpose of this Act, be its value as on the date on which
Section 26 in The Gift-Tax Act, 1958 [Entire Act]
Section 26 in The Gift-Tax Act, 1958
26. Reference to High Court
(1) The assessee or the Chief Commissioner or Commissioner may, within sixty
Section 45 in The Gift-Tax Act, 1958 [Entire Act]
Act, 1958
45. Act not to apply in certain cases
No tax shall be levied under this Act in respect of gifts made ... Act. Explanation 3.-For the removal of doubts, it is hereby declared that the exemption admissible under clause (e) in relation to gifts made
Section 29 in The Gift-Tax Act, 1958 [Entire Act]
Section 29 in The Gift-Tax Act ... Gift-tax by whom payable
Subject to the provisions of this Act, gift-tax shall be payable by the donor but when in the opinion
Section 30 in The Gift-Tax Act, 1958 [Entire Act]
Section 30 in The Gift-Tax Act, 1958
30. Gift-tax to be charged on property gifted
Gift-tax payable in respect of any gift