Gift-tax Act Indian Bare Acts :

Gift-tax Act,1958	Act No : 18 of 1958
Contents of Act:	View
SECTION( CHAP ) PRELIMINARY
SECTION( 1. ) Short title extent and commencement.
SECTION( 2. ) Definitions.
SECTION( CHAP ) CHARGE OF GIFT-TAX AND GIFTS SUBJECT To SUCH CHARGE
SECTION( 3. ) Charge of gift-tax.
SECTION( 4. ) Gifts to include certain transfers.
SECTION( 5. ) Exemption in respect of certain gifts.
SECTION( 6. ) Value of gifts, how determined.
SECTION( 6A ) Aggregation of gifts made to the same donee during a certain period. 6A. [Aggregation of gifts made to the same donee during a certain period.] Rep. by the Finance Act, 1966 (13 of 1966), s. 41 (w.e.f. 1-4-1966).
SECTION( CHAP ) GIFT-TAX AUTHORITIES