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ask 1800 180 1961/ 1961
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83 Record(s) | Page [1 of 9]

Section - 1

Short title, extent and commencement.

Section - 2

Definitions.

Section - 3

Charge of gift-tax.

Section - 4

Gifts to include certain transfers.

Section - 5

Exemption in respect of certain gifts.

Section - 6

Value of gifts, how determined.

Section - 6A

Aggregation of gifts made during a certain period.

Section - 7

Gift-tax authorities and their jurisdiction.

Section - 7A

Powers of Commissioner respecting specified areas, cases, persons, etc.

Section - 7AA

Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift-tax Officer.

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