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Section 8 – The Gift Tax Act, 1958

The Gift Tax Act, 1958





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).



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The Gift Tax Act, 1958


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