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The Gift-Tax Act, 1958

11AA. Gift-tax Officer competent to perform any function or functions.

In respect of any function to be performed by a Gift-tax Officer under any provision of this Act, in relation to any assessee, the Gift-tax Officer referred to therein shall,-

  1. in a case where only one Gift-tax Officer has jurisdiction over such assessee, be such Gift-tax Officer;
  2. in a case where two or more Gift-tax Officers have concurrent jurisdiction over such assessee, be the Gift-tax officer empowered to perform such function by the Board, or.as the case may be, the Gift-tax Officer to whom such function has been assigned by an order of the Commissioner or of the Inspecting Assistant Commissioner of Gift-tax authorised by the Commissioner in this behalf.]
  3. in a case where two or more Gift-tax Officers have concurrent jurisdiction over such assessee in respect of such function. be the Gift-tax Officers empowered to perform such function by the Board or, as the case may be, the Gift-tax Officers to whom such function has been assigned by an order of the Commissioner or by an order or a direction of the Inspecting Assistant Commissioner under section 7 or, as the case may be, under sub-section (2) of section 7AA.]
  1. Subs. by Act 53 of 1962, s.7 for s.11 (w.e.f.1-4-1963)
  2. Subs. by Act 20 of 1967, S. 35, for s. 11 (w.e.f. 1-4-1967).
  3. Ins. by Act 19 of 1970, s. 27 (w.e.f. 1-4-1970).
  4. Ins. by Act 20 of 1967, s. 35 (w.e.f. 1-4-1967).
  5. Renumbered by Act 19 of 1970, s. 27 (w.e.f, 1-4-1970).
  6. Ins. by Act 41 of 1975, s. 110 (w.e.f. 1.10.1975)


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