Section 13 in The Gift- Tax Act, 1958

13. Return of gifts.

(1) 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. S. 12 renumbered as sub- section (1) of that section by Act 53 of 1962. s. 8 (w. e. f. 1- 4- 1963 ).

2. Ins. by s. 8, ibid. (w. e. f. 1- 4- 1963 ).

3. Ins. by S. 9, ibid. (w. e. f. 1- 4- 1963 ).

4. Ins. by s. 10, ibid. (w. e. f. 1- 4- 1963 ).

5. Subs. by Act 29 of 1977, s. 39 and Sch. V (w. e. f. 10- 7- 1978 )

(2) 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.]

(3) The Gift- tax Officer may in his discretion extend the date for the delivery of the return under this section.