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Chapter 5 of The Gift-tax Act, 1958 (Act No. 18)
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LIABILITY TO ASSESSMENT IN SPECIAL CASES
5 (V)
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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 5 of The Gift-tax Act, 1958 (Act No. 18)
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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