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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