# The Gift-tax Act, 1958, Section 10: Jurisdiction of Assessing Officers and power to transfer cases

- Act: The Gift-tax Act, 1958 (Act 18 of 1958)
- In force from: 1958-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/gift-tax-act/section/10/

## Text

(1) The provisions of they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2). (2) The modifications referred to in sub-section (1) shall be the following, namely :— (a) in section 124 of the Income-tax Act,— (i) in sub-section (3), references to the provisions of the Income-tax Act shall be construed as references to the corresponding provisions of the Gift-tax Act ; (ii) sub-section (5) shall be omitted ; (b) in section 127 of the Income-tax Act, in the Explanation below sub-section [(4)] references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Gift-tax Act.]

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