Section 61, Gift-tax Act, 1958 [S1E-XCY]

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 61, Gift-tax Act, 1958 [S1E-XCY]. Machine: S1E-XCY.

61. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty days from the date on which the order is communicated to him, prefer an appeal to the Commissioner in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

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.

Made under this section, or naming it (0)

none

Cited by (1)

Section 64, Gift-tax Act, 1958 [S1E-XFR], 19 January 1958, Band A. "section 61".

Not held (0)

none

Duties published under this section (0)

none