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Section 25 – The Gift Tax Act, 1958

The Gift Tax Act, 1958





25. Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or Commissioner]—2[(1) An assessee objecting to an order passed by the 1[Chief Commissioner or Commissioner] 3[under section 17 or section 17A] or to an order of enhancement passed by him under section 24 4[or an order passed by the Director-General or Director under section 17A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.]


(2) An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by 5[a fee of 6[two hundred rupees]].


(3) The provisions of 7[sub-sections (3),(5),(9) and (10) of section 23 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.



1. Subs. by Act 4 of 1988, sec. 161, for “Commissioner” (w.e.f. 1-4-1988).


2. Subs. by Act 53 of 1962, sec. 20 (w.e.f. 1-4-1963)


3. Subs. by Act 41 of 1975, sec. 117, for “under section 17” (w.e.f. 1-4-1976).


4. Ins. by Act 3 of 1989, sec. 89 (w.e.f. 1-4-1989).


5. The words “a fee of one hundred and twenty-five rupees” subs. by Act 42 of 1970, sec. 68, for “a fee of rupees one hundred” (w.e.f. (1-4-1971).


6. Subs. by Act 16 of 1981, sec. 33, for “one hundered and twenty-five rupees” (w.e.f. 1-6-1981).


7. Subs. by Act 45 of 1972, sec. 23 for “sub-sections (3) and (5) to 10” (w.e.f. 1-1-1973).



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The Gift Tax Act, 1958


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