Section 10, Gift-tax Act, 1958 [S1E-VS9]

As at 7 September 2026. In force from 27 December 1958 by S.O. 1477(E) [N11-NN2].

In Gift-tax Act, 1958 [A10-FVX]. This text from 27 December 1958. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 10, Gift-tax Act, 1958 [S1E-VS9]. Machine: S1E-VS9.

10. Power to exempt.—The Central Government may, if it is satisfied that it is necessary in the public interest so to do, by notification, exempt any class of representatives assessee from all or any of the provisions of this Act, subject to such conditions, if any, as may be specified in the notification.

Defined terms in this text (1)

assessee: Section 2, Gift-tax Act, 1958 [S1EVHS] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act

assessee: 9 more definitions.

Made under this section, or naming it (3)

Notification S.O. 2135(E), dated 2nd March, 1968 [N11-TYD], 2 March 1968, in force. Recital: "In exercise of the powers conferred by section 10 of the Gift-tax Act, 1958 (18 of 1958), the Central Government, being satisfied that it is necessary in the public interest so to do"

Notification S.O. 325(E), dated 21st December, 1965 [N11-SW5], 21 December 1965, in force. Recital: "In exercise of the powers conferred by section 10 of the Gift-tax Act, 1958 (18 of 1958), the Central Government, being satisfied that it is necessary in the public interest so to do"

Notification S.O. 1679(E), dated 5th September, 1968 [N11-V6W], 5 September 1968, in force. Recital: "In exercise of the powers conferred by section 10 of the Gift-tax Act, 1958 (18 of 1958), the Central Government, being satisfied that it is necessary in the public interest so to do"

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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