# The Gift-tax Act, 1958, Section 12A: Power of [Chief Commissioner or Commissioner] and of [ [Joint Commissioner] to make enquiries under this Act

- 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/12A/

## Text

The [Chief Commissioner or Commissioner] and the [ [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an [Assessing Officer] has under this Act in relation to the making of enquiries.] CHAPTER IV ASSESSMENT

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