Duty D10-S6B, published by Department of Revenue, Ministry of Finance [D10-S6B]
As at 7 September 2026. In force from 27 December 1958.
Addressee: Every principal officer.
Required: Apply for registration to the Board in Form 26AS, fee nil rupees.
Period: thirty days from the commencement of the Act, or from beginning the activity.
Form: Form 26AS.
Source: Section 4, Gift-tax Act, 1958 [S1E-VKX].
Penalty provision: Section 59, Gift-tax Act, 1958 [S1E-XAJ].
Published by: Department of Revenue, Ministry of Finance.
In force: from 27 December 1958.