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Section 41B – The Gift Tax Act, 1958

The Gift Tax Act, 1958





1[41B. Disclosure of information respecting assessees.—Where a person makes an application to the 2[Chief Commissioner or Commissioner] in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the Chief Commissioner or Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.



1.  Section 41B subs. by Act 5 of 1964, sec. 52 (f) (w.e.f. 1-4-1964). Earlier it was ins. by Act 28 of 1960, sec. 13 (w.e.f. 1-4-1960).


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


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The Gift Tax Act, 1958


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