8. CONTROL OF Gift Tax AUTHORITIES. –
1[8. Control of Gift Tax authorities. Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of Gift Tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any Gift Tax authority.
1. Subs. by Act 4 of 1988, sec. 164 (w.e.f. 1-4-1988).