Statute Search
| Read | Name | Section | Definition | Cases |
| Read | Gift-Tax Act 1963 | 1 | Short title extent and commencement | Cases |
| Read | Gift-Tax Act 1963 | 2 | Definitions | Cases |
| Read | Gift-Tax Act 1963 | 3 | Charge of gift tax | Cases |
| Read | Gift-Tax Act 1963 | 4 | Gifts to include certain transfers | Cases |
| Read | Gift-Tax Act 1963 | 5 | Exemption in respect of certain gifts | Cases |
| Read | Gift-Tax Act 1963 | 6 | Value of gifts how determined | Cases |
| Read | Gift-Tax Act 1963 | 7 | Gift tax officers | Cases |
| Read | Gift-Tax Act 1963 | 8 | Appellate Assistant Commissioners of gift tax | Cases |
| Read | Gift-Tax Act 1963 | 9 | Commissioner of gift tax | Cases |
| Read | Gift-Tax Act 1963 | 10 | Inspecting Assistant Commissioners of gift tax | Cases |
| Read | Gift-Tax Act 1963 | 11 | Gift tax officers to be subordinate to the Commissioner of gift tax and the inspecting Assistant Commissioner of gift tax | Cases |
| Read | Gift-Tax Act 1963 | 12 | Gift tax authorities to follow orders etc of the board | Cases |
| Read | Gift-Tax Act 1963 | 13 | Return of gifts | Cases |
| Read | Gift-Tax Act 1963 | 14 | Return after due date and amendment of return | Cases |
| Read | Gift-Tax Act 1963 | 15 | Assessment | Cases |
| Read | Gift-Tax Act 1963 | 16 | Gift escaping assessment | Cases |
| Read | Gift-Tax Act 1963 | 17 | Penalty for default and concealment | Cases |
| Read | Gift-Tax Act 1963 | 18 | Rebate on advance payments | Cases |
| Read | Gift-Tax Act 1963 | 19 | Tax of deceased person payable by legal representative | Cases |
| Read | Gift-Tax Act 1963 | 20 | Assessment after partition of a Hindu undivided family | Cases |
| Read | Gift-Tax Act 1963 | 21 | Liability in case of discontinued firm or association of persons | Cases |
| Read | Gift-Tax Act 1963 | 22 | Appeal to the appellate Assistant Commissioner from orders of gift tax officers | Cases |
| Read | Gift-Tax Act 1963 | 23 | Appeal to the appellate tribunal | Cases |
| Read | Gift-Tax Act 1963 | 24 | Power of Commissioner to revise orders of subordinate authorities | Cases |
| Read | Gift-Tax Act 1963 | 25 | Appeal to the appellate tribunal from orders of enhancement by Commissioner | Cases |
| Read | Gift-Tax Act 1963 | 26 | Reference to High Court | Cases |
| Read | Gift-Tax Act 1963 | 27 | Hearing by High Court | Cases |
| Read | Gift-Tax Act 1963 | 28 | Appeal to Supreme Court | Cases |
| Read | Gift-Tax Act 1963 | 29 | Gift tax by whom payable | Cases |
| Read | Gift-Tax Act 1963 | 30 | Gift tax to be charged on property gifted | Cases |
| Read | Gift-Tax Act 1963 | 31 | Notice of demand | Cases |
| Read | Gift-Tax Act 1963 | 32 | Recovery of tax and penalties | Cases |
| Read | Gift-Tax Act 1963 | 33 | Mode of recovery | Cases |
| Read | Gift-Tax Act 1963 | 34 | Rectification of mistakes | Cases |
| Read | Gift-Tax Act 1963 | 35 | Penalty and prosecution | Cases |
| Read | Gift-Tax Act 1963 | 36 | Power to take evidence on oath etc | Cases |
| Read | Gift-Tax Act 1963 | 37 | Power to call for information | Cases |
| Read | Gift-Tax Act 1963 | 38 | Effect of transfer of authorities on pending proceedings | Cases |
| Read | Gift-Tax Act 1963 | 39 | Computation of period of limitation | Cases |
| Read | Gift-Tax Act 1963 | 40 | Service of notice | Cases |
| Read | Gift-Tax Act 1963 | 41 | Prohibition of disclosure of information | Cases |
| Read | Gift-Tax Act 1963 | 42 | Bar of suits in civil Courts | Cases |
| Read | Gift-Tax Act 1963 | 43 | Appearance before gift tax authorities by authorised representative | Cases |
| Read | Gift-Tax Act 1963 | 44 | Agreement for the avoidance or relief of double taxation with respect of gift tax | Cases |
| Read | Gift-Tax Act 1963 | 45 | Act not to apply in certain cases | Cases |
| Read | Gift-Tax Act 1963 | 46 | Powers to make rules | Cases |
| Read | Gift-Tax Act 1963 | Preamble | Preamble | Cases |
| Read | Gift-Tax Act 1963 | SCHEDULE | Schedule | Cases |
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