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Section13
The Gift-tax Act, 1958

Return of gifts

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

Act 18 of 1958 Ministry Finance Enacted 15 May 1958 In force 01 Apr 1958 Cited by 8 provisions

Section 13 of the Gift-tax Act, 1958 deals with return of gifts. Every person who during a previous year has made any taxable gifts, or is assessable in respect of the taxable gifts made by any other person under this Act, which, in either case, exceeded the maximum amount not chargeable to gift-tax, shall, on or before the 30th day of June of the corresponding a The Act came into force on 01 Apr 1958.

[(1) Every person who during a previous year has made any taxable gifts, or is assessable in respect of the taxable gifts made by any other person under this Act, which, in either case, exceeded the maximum amount not chargeable to gift-tax, shall, on or before the 30th day of June of the corresponding assessment year, furnish a return of such gifts in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed.

(2) Notwithstanding anything contained in any other provision of this Act, a return which shows the amount of taxable gifts below the maximum amount which is not chargeable to tax shall be deemed never to have been furnished :

Provided that this sub-section shall not apply to a return furnished in response to a notice under

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Section 13, 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.

Referred to by 8

  1. s. 14 Return after due date and amendment of return
  2. s. 14A Return by whom to be signed
  3. s. 15 Assessment
  4. s. 16 Gift escaping assessment
  5. s. 16B Interest for defaults in furnishing return of gifts
  6. s. 19 Tax of deceased person payable by legal representative
  7. s. 19A Assessment of persons leaving India
  8. s. 21A Assessment of donee when the donor cannot be found

Questions about Section 13

What does Section 13 of the Gift-tax Act deal with?

Section 13 of the Gift-tax Act is headed "Return of gifts". Every person who during a previous year has made any taxable gifts, or is assessable in respect of the taxable gifts made by any other person under this Act, which, in either case, exceeded the maximum amount not chargeable to gift-tax, shall, on or before the 30th day of June of the corresponding a

How do I find court cases under Section 13 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 13, section 13 Gift Tax Act, section 13 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 13 of the Gift-tax Act, and has it changed?

8 other provisions in this corpus refer back to it.

When did Section 13 of the Gift-tax Act come into force?

Section 13 of the Gift-tax Act, cited as Gift Tax Act 13, 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.