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Chapter 4 of The Gift-tax Act, 1958 (Act No. 18)
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ASSESSMENT
4 (IV)
Act Details
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The Gift-tax Act, 1958
18
15-05-1958
The Gift-tax Act, 1958
An Act to provide for the levy of gift-tax
Ministry of Finance
Department of Revenue
Sections from Chapter 4 of The Gift-tax Act, 1958 (Act No. 18)
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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