Section 3   [ View Judgements ]

Return of gifts

The return of gifts to be furnished by a person to the [1] [Assessing Officer] under sub-section (1) or sub-section (2) of section 13 or section 14 shall be in Form A and shall be verified in the manner specified therein.


1. substituted by Gift-tax (First Amendment) Rules, 1989 w.e.f first day of April, 1988

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