The Gift-tax Act, 1958

Chapter III — GIFT-TAX AUTHORITIES [7. Gift-tax authorities and their jurisdiction. —The income-tax authorities specified in section 116 of the Income-tax Act shall be the gift-tax authorities for the purposes of this Act and every such authority shall exercise the powers and perform the functions of a gift-tax authority under this Act in respect of any person within his jurisdiction, and for this purpose his jurisdiction under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act.

Section 10Jurisdiction of Assessing Officers and power to transfer cases

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Section 10: Jurisdiction of Assessing Officers and power to transfer cases

10. Jurisdiction of Assessing Officers and power to transfer cases

(1)

The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2).

(2)

The modifications referred to in sub-section (1) shall be the following, namely :—

(a)

in section 124 of the Income-tax Act,—

(i)

in sub-section (3), references to the provisions of the Income-tax Act shall be construed as references to the corresponding provisions of the Gift-tax Act ;

(ii)

sub-section (5) shall be omitted ;

(b)

in section 127 of the Income-tax Act, in the Explanation below sub-section [(4)] references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Gift-tax Act.]