Assessment after partition of a Hindu undivided family
Section 20 of the Gift-tax Act, 1958 deals with assessment after partition of a Hindu undivided family. Where, at the time of making an assessment, it is brought to the notice of the [Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the [Assessing Officer], after enquiry, is satisfied that the joint family property has been partitioned among the va The Act came into force on 01 Apr 1958.
(1) Where, at the time of making an assessment, it is brought to the notice of the [Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the [Assessing Officer], after enquiry, is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions, he shall record an order to that effect and he shall make assessments [on the value of the taxable gifts] made by the family as such as if no partition had taken place and each member or group of members shall be liable jointly and severally for the tax assessed on the value of the taxable gifts made by the joint family as such.
(2) Where the [Assessing Officer] is not so satisfied, he may, by order, declare that such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family.
Section 20, 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 20
What does Section 20 of the Gift-tax Act deal with?
Section 20 of the Gift-tax Act is headed "Assessment after partition of a Hindu undivided family". Where, at the time of making an assessment, it is brought to the notice of the [Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the [Assessing Officer], after enquiry, is satisfied that the joint family property has been partitioned among the va
How do I find court cases under Section 20 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 20, section 20 Gift Tax Act, section 20 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 20 of the Gift-tax Act, and has it changed?
2 other provisions in this corpus refer back to it.
When did Section 20 of the Gift-tax Act come into force?
Section 20 of the Gift-tax Act, cited as Gift Tax Act 20, 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
- 15. Assessment2057 words
- 5. Exemption in respect of certain gifts1521 words
- 2. Definitions1156 words
- 33A. Refunds1140 words
- 16. Gift escaping assessment1035 words
- 22. Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer1003 words
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.