Gift-tax Act, 1958 [A10-FVX]
As at 7 September 2026. In force from 27 December 1958.
Sections (65)
Chapter I. PRELIMINARY
Chapter II. BOARD
Chapter III. REGULATION OF THE CARRYING ON OF BUSINESS OR PROFESSION
Chapter IV. REGULATION OF THE PAYMENT OF SUMS LIABLE TO DEDUCTION
Chapter V. REGULATION OF THE DEDUCTION OF TAX AT SOURCE
Chapter VI. REGULATION OF THE MANAGEMENT OF A COMPANY
Chapter VII. OFFENCES AND PENALTIES
Chapter VIII. MISCELLANEOUS
Section 1. Short title, extent and commencement [S1E-VGV]
Section 2. Definitions [S1E-VHS]
Section 3. Appointment of Board [S1E-VJZ]
Section 4. Registration of principals officer [S1E-VKX]
Section 5. Prohibition of the representation of another person without licence [S1E-VMK]
Section 6. Grant of licence [S1E-VNH]
Section 7. Maintenance of records and furnishing of returns [S1E-VPQ]
Section 8. Powers of Assessing Officer [S1E-VQN]
Section 9. Power to issue directions [S1E-VRB]
Section 10. Power to exempt [S1E-VS9]
Section 11. Registration of assessees [S1E-VTF]
Section 12. Prohibition of the payment of sums liable to deduction without licence [S1E-VVD]
Section 13. Grant of licence [S1E-VW3]
Section 14. Maintenance of records and furnishing of returns [S1E-VX1]
Section 15. Powers of Assessing Officer [S1E-VY7]
Section 16. Power to issue directions [S1E-VZ5]
Section 17. Power to exempt [S1E-W02]
Section 18. Registration of deductors [S1E-W10]
Section 19. Prohibition of the management of a company without licence [S1E-W26]
Section 20. Grant of licence [S1E-W34]
Section 21. Maintenance of records and furnishing of returns [S1E-W4A]
Section 22. Powers of Assessing Officer [S1E-W58]
Section 23. Power to issue directions [S1E-W6E]
Section 24. Power to exempt [S1E-W7C]
Section 25. Registration of representatives assessee [S1E-W8J]
Section 26. Prohibition of the carrying on of business or profession without licence [S1E-W9G]
Section 27. Grant of licence [S1E-WAP]
Section 28. Maintenance of records and furnishing of returns [S1E-WBM]
Section 29. Powers of Assessing Officer [S1E-WCT]
Section 30. Power to issue directions [S1E-WDR]
Section 31. Power to exempt [S1E-WEY]
Section 32. Registration of persons responsible for paying [S1E-WFW]
Section 33. Prohibition of the deduction of tax at source without licence [S1E-WG7]
Section 34. Grant of licence [S1E-WH5]
Section 35. Maintenance of records and furnishing of returns [S1E-WJ3]
Section 36. Powers of Assessing Officer [S1E-WK1]
Section 37. Power to issue directions [S1E-WMF]
Section 38. Power to exempt [S1E-WND]
Section 39. Registration of principals officer [S1E-WPB]
Section 40. Prohibition of the representation of another person without licence [S1E-WQ9]
Section 41. Grant of licence [S1E-WRQ]
Section 42. Maintenance of records and furnishing of returns [S1E-WSN]
Section 43. Powers of Assessing Officer [S1E-WTK]
Section 44. Power to issue directions [S1E-WVH]
Section 45. Power to exempt [S1E-WWZ]
Section 46. Registration of assessees [S1E-WXX]
Section 47. Prohibition of the payment of sums liable to deduction without licence [S1E-WYV]
Section 48. Grant of licence [S1E-WZS]
Section 49. Maintenance of records and furnishing of returns [S1E-X06]
Section 50. Powers of Assessing Officer [S1E-X14]
Section 51. Power to issue directions [S1E-X22]
Section 52. Power to exempt [S1E-X30]
Section 53. Registration of deductors [S1E-X4E]
Section 54. Prohibition of the management of a company without licence [S1E-X5C]
Section 55. Grant of licence [S1E-X6A]
Section 56. Maintenance of records and furnishing of returns [S1E-X78]
Section 57. Powers of Assessing Officer [S1E-X8P]
Section 58. Power to issue directions [S1E-X9M]
Section 59. Penalty for contravention [S1E-XAJ]
Section 60. Offences by companies [S1E-XBG]
Section 61. Appeal [S1E-XCY]
Section 62. Cognizance of offences [S1E-XDW]
Section 63. Protection of action taken in good faith [S1E-XET]
Section 64. Power to make rules [S1E-XFR]
Section 65. Power to remove difficulties [S1E-XG3]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (5)
Exempts: Notification S.O. 2135(E), dated 2nd March, 1968 [N11-TYD], 2 March 1968. "section 4 of the said Act".
Commences: Notification S.O. 1477(E), dated 22nd December, 1958 [N11-NN2], 27 December 1958. "shall come into force".
Commences: Notification S.O. 2310(E), dated 21st July, 1960 [N11-PCS], 6 August 1960. "shall come into force".
Exempts: Notification S.O. 325(E), dated 21st December, 1965 [N11-SW5], 21 December 1965. "section 4 of the said Act".
Exempts: Notification S.O. 1679(E), dated 5th September, 1968 [N11-V6W], 5 September 1968. "section 4 of the said Act".
Not held (0)
none