Section 13(1) in The Gift- Tax Act, 1958

Central Government Act

(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 )