13. Return of gifts.
Every person who during a previous year has made any taxable gifts 4[ or is assessable in respect of the taxable gifts made by any other person under this Act] shall, before the thirtieth day of June of the corresponding assessment year, furnish to the Gift- tax Officer a return in the prescribed form and verified in the prescribed manner.
1[ In the case of any person who, in the Gift- tax Officer' s opinion, is assessable under this Act whether in respect of the gifts made by him or by any other person during the previous year, the Gift- tax Officer may, before the end of the relevant assessment year, serve a notice upon him requiring him to furnish within thirty days from the date of service of the notice. a return of the gifts made by him or by such other person during the previous year in the prescribed manner and setting forth such other particulars as may be prescribed.]
The Gift- tax Officer may in his discretion extend the date for the delivery of the return under this section.