11. [Inspector of Gift
tax.] — Omitted by the Direct Tax Laws (Amendment) Act, 1988 (4 of 1988), s. 165 (w.e.f. 1-4-1988).
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.