The Gift-Tax Act, 1958
GIFT - TAX AUTHORITIES
7. Gift tax officers.
Every Income-tax Officer having jurisdiction or exercising powers as such under the Income-tax Act in respect of any person 1 Ins. by Act 41 of 1975, s. 106 (w.e.f. 1.4.1976) 873.shall perform the functions of a Gift-tax Officer under this Act in respect of that person:
3[Provided that the where two or more Income - tax Officers have jurisdiction or exercise powers under the income-tax Act in respect of any person, they shall have concurrent jurisdiction and shall perform their functions of a Gift-tax Officer under this Act in respect of such person in accordance with such general or special. orders in writing as the - Commissioner or the Inspecting Assistant Commissioner authorised by the Commissioner in this behalf, may make for the" purpose of facilitating the performance of such functions.]
Explanation.- For the purposes of this section, the Income - tax Officer or Income-tax Officers having jurisdiction in relation to a person who has no income assessable to Income-tax under the Income - tax Act, shall be the Income-tax Officer or Income-tax Officers in respect of the area in which that person resides.]