Section 14, Gift-tax Act, 1958 [S1E-VX1]

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 14, Gift-tax Act, 1958 [S1E-VX1]. Machine: S1E-VX1.

14. Maintenance of records and furnishing of returns.—(1) Every principal officer shall maintain such records and registers relating to the management of a company as may be prescribed and shall preserve them for a period of five years. (2) Every principal officer shall furnish to the Board a return in Form ITR-1 within sixty days from the end of every financial year, and such other information as the Board may, by order in writing, require.

Defined terms in this text (1)

Board: Section 2, Gift-tax Act, 1958 [S1EVHS] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

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