Section 47, Gift-tax Act, 1958 [S1E-WYV]

As at 7 September 2026. In force from 6 August 1960 by S.O. 2310(E) [N11-PCS].

In Gift-tax Act, 1958 [A10-FVX]. This text from 6 August 1960. 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 47, Gift-tax Act, 1958 [S1E-WYV]. Machine: S1E-WYV.

47. Prohibition of the payment of sums liable to deduction without licence.—No person shall undertake the payment of sums liable to deduction except under and in accordance with the conditions of a licence granted under section 48: Provided that nothing in this section shall apply to the payment of sums liable to deduction undertaken by or on behalf of the Central Government or a State Government.

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