Gift - Tax Act, 1958
13.Return of gifts.
Every person who during a previous year has made any taxable gifts 4[or is assessable in respect of the taxable gifts made by any other person under this Act] shall, before the thirtieth day of June of the corresponding assessment year, furnish to the Gift-tax Officer a return in the prescribed form and verified in the prescribed manner.
1 S. 12 renumbered as sub-section (1) of that section by Act 53.of 1962. s.8 (w.e.f. 1-4-1963).
2 Ins. by s. 8, ibid. (w.e.f.1-4-1963).
3 Ins. by S. 9, ibid. (w.e.f. 1-4-1963).
4 Ins. by s. 10, ibid. (w.e.f. 1-4-1963).
5 Subs. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10-7-1978)876B
In the case of any person who, in the Gift-tax Officer@s opinion, is assessable under this Act whether in respect of the gifts made by him or by any other person during the previous year, the Gift-
tax Officer may, before the end of the relevant assessment year, serve a notice upon him requiring him to furnish within thirty days from the date of service of the notice. a return of the gifts made by him or by such other person during the previous year in the prescribed manner and setting forth such other particulars as may be prescribed.]
The Gift-tax Officer may in his discretion extend the date for the delivery of the return under this section.