Gift Tax Rules
Rules : Topics
1 : Short title and commencement
2 : Definitions
3 : Return of gifts
4 : Notice of demand
5 : Appeal to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
5A : Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals)
6 : Appeal to Appellate Tribunal
7 : Application for reference to High Court
11 : Fixation of capitalised value
11A : Conditions for reference to Valuation Officers
11B : Form of report of valuation by registered valuer
12 : Disclosure of information respecting assessees
13 : Procedure to be followed in calculating interest
14 : Auditor’s certificate on valuation of unquoted equity shares of an investment company
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