Wealth Tax Act

Section NoSection Heading
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 83 items in 2 pages
1Short title, extent and commencement
3Charge of gift-tax
4Gifts to include certain transfers.
5Exemption in respect of certain gifts.
6Value of gifts, how determined.
6AAggregation of gifts made during a certain period.
7Gift-tax authorities and their jurisdiction.
7APowers of Commissioner respecting specified areas
7AAConcurrent jurisdiction of Inspecting Assistant
7BPower to transfer cases.
8Control of gift-tax authorities.
9Instructions to subordinate authorities.
9ADirectors of Inspection.
10Jurisdiction of Assessing Officers and power to
11Inspector of Gift-tax.
11ACommissioner competent to perform any function or
11AAGift-tax Officer competent to perform any function
11BControl of gift-tax authorities.
12Gift-tax authorities to follow orders, etc., of the Board
12A[Power of [Chief Commissioner or Commissioner] and ] Commissioner] to make enquiries under this Act.
13Return of gifts.
14[Return after due date and amendment of return.
14AReturn by whom to be signed.
16Gift escaping assessment.
16ATime limit for completion of assessment and reassessment
16BInterest for defaults in furnishing return of gift
17Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc.
17APenalty for failure to answer questions, sign statements , furnish information, allow inspections, etc.
18[Rebate on advance payments.
18A[Credit for stamp duty paid on instrument of gift.
18BAdditional gift-tax.
19Tax of deceased person payable by legal representative.
19A[Assessment of persons leaving India
20Assessment after partition of a Hindu undivided family
21Liability in case of discontinued firm or association of persons.
21A[Assessment of donee when the donor cannot be found
22Appeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer].
22AApplication by the assessee in certain cases.
23Appeal to the Appellate Tribunal.
24Powers of Commissioner to revise orders of subordinate authorities.
25Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner].
26Reference to High Court.
27Hearing by High Court.
28Appeal to Supreme Court.
28A[Tax to be paid notwithstanding reference, etc.
28B[Definition of High Court.
29[Gift-tax by whom payable.