1 - Short title, extent and commencement.
2 - Definitions.
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3 - Charge of gift-tax.
4 - Gifts to include certain transfers.
5 - Exemption in respect of certain gifts.
6 - Value of gifts, how determined.
6A - [Omitted.].
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7 - Gift-tax authorities and their jurisdiction
7A - [Powers of Commissioner respecting specified areas, cases, persons, etc.]
7AA - [Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift-tax Officer.]
7B - Omitted
8 - Control of gift-tax authorities..
8A - [Omitted.].
9 - Instructions to subordinate authorities.
9A - [Omitted.].
10 - Jurisdiction of Assessing Officers and power to transfer cases
11 - [Omitted.].
11A - [Omitted.].
11AA - [Omitted.].
11B - [Omitted.].
12 - [Omitted.].
12A - Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act.
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13 - Return of gifts.
14 - Return after due date and amendment of return.
14A - Return by whom to be signed.
14B - Self-assessment.
15 - Assessment.
16 - Gift escaping assessment.
16A - Time limit for completion of assessment and re-assessment.
16B - Interest for defaults in furnishing return of gifts
17 - Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc.
17A - Penalty for failure to answer questions, sign statements, furnish information, allow inspecti ons, etc
18 - Rebate on advance payments.
18A - Credit for stamp duty paid on instrument of gift.
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19 - Tax of deceased person payable by legal representative.
19A - Assessment of persons leaving India.
20 - Assessment after partition of a Hindu undivided family.
21 - Liability in case of discontinued firm or association of persons.
21A - Assessment of donee when the donor cannot be found.
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22 - Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer.
22A - [Omitted.].
23 - Appeal to the Appellate Tribunal.
24 - Powers of Commissioner to revise orders of subordinate authorities.
25 - Appeal to the Appellate Tribunal from orders of enhancemen t by Chief Commissioner or Commissioner.
26 - Reference to High Court.
27 - Hearing by High Court.
28 - Appeal to Supreme Court.
28A - Tax to be paid notwithstanding reference, etc.
28B - Definition of High Court.
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29 - Gift-tax by whom payable.
30 - Gift-tax to be charged on property gifted.
31 - Notice of demand.
32 - Recovery of tax and penalties.
33 - Mode of recovery.
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33A - Refunds.
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34 - Rectification of mistakes.
35 - Prosecution.
35A - Offences by companies.
35B - Offences by Hindu undivided families.
35C - Section 360 of the Code of Criminal Procedure, 1973 , and the Probation of Offenders Act, 1958, not to apply.
35D - Presumption as to culpable mental state.
35E - Proof of entries in records or documents.
36 - Power regarding discovery, production of evidence, etc.
37 - Power to call for information.
38 - Effect of transfer of authorities on pending proceedings.
39 - Computation of period of limitation.
40 - Service of notice.
41 - [Omitted.].
41A - Publication of information respecting assessees.
41B - Disclosure of information respecting assessees.
41C - Return of gifts, etc., not to be invalid on certain grounds.
42 - Bar of suits in civil court.
43 - Appearance before gift-tax authorities by authorised representatives.
43A - Appearance by registered valuer in certain matters.
44 - Agreement for avoidance or relief of double taxation with respect to gift-tax.
44A - Rounding off of taxable gifts.
44B - Rounding off of tax, etc.
45 - Act not to apply in certain cases.
46 - Power to make rules.
46A - Power to make exemption, etc., in relation to certain Union territories.
47 - Power to remove difficulties
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