Section12
The Gift-tax Act, 1958

Gift-tax authorities to follow orders, etc., of the Board

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 12 of the Gift-tax Act, 1958 deals with gift-tax authorities to follow orders, etc., of the Board. Omitted by s. 165, ibid. (w.e.f. 1-4- 1988). The Act came into force on 01 Apr 1958.

Omitted by s. 165, ibid. (w.e.f. 1-4- 1988).

Section 12, 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.

Questions about Section 12

What does Section 12 of the Gift-tax Act deal with?

Section 12 of the Gift-tax Act is headed "Gift-tax authorities to follow orders, etc., of the Board". Omitted by s. 165, ibid. (w.e.f. 1-4- 1988).

How do I find court cases under Section 12 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 12, section 12 Gift Tax Act, section 12 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 12 of the Gift-tax Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 12 of the Gift-tax Act come into force?

Section 12 of the Gift-tax Act, cited as Gift Tax Act 12, 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.