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Section10
The Gift-tax Act, 1958

Jurisdiction of Assessing Officers and power to transfer cases

Spent From 01 Apr 1958 Act 18 of 1958 As on 17 Oct 2026

Act 18 of 1958 Ministry Finance Enacted 15 May 1958 In force 01 Apr 1958 Cited by 1 provision

Section 10 of the Gift-tax Act, 1958 deals with jurisdiction of Assessing Officers and power to transfer cases. The provisions of they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2). The Act came into force on 01 Apr 1958.

(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.]

Section 10, The Gift-tax Act, 1958 (Act 18 of 1958).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 124 Jurisdiction of Assessing Officers
  2. Income-tax Act s. 127 Power to transfer cases

Referred to by 1

  1. s. 22 Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer

Questions about Section 10

What does Section 10 of the Gift-tax Act deal with?

Section 10 of the Gift-tax Act is headed "Jurisdiction of Assessing Officers and power to transfer cases". The provisions of they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2).

How do I find court cases under Section 10 of the Gift-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Gift Tax Act 10, section 10 Gift Tax Act, section 10 of the Gift-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 10 of the Gift-tax Act, and has it changed?

Its own text turns on Income-tax Act 124 (Jurisdiction of Assessing Officers), Income-tax Act 127 (Power to transfer cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 10 of the Gift-tax Act come into force?

Section 10 of the Gift-tax Act, cited as Gift Tax Act 10, came into force on 01 Apr 1958, having been enacted on 15 May 1958. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (c68c5249-54dd-4d0c-ad5d-acc5479e81dc). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.