# The Gift-tax Act, 1958, Section 29: Gift-tax by whom payable

- 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/29/

## Text

Subject to the provisions of this Act, gift-tax shall be payable by the donor but when in the opinion of the [Assessing Officer] the tax cannot be recovered from the donor, it may be recovered from the donee: Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of tax determined to be payable by the donor: Provided further that the amount of tax which may be recovered from each donee shall not exceed the value of the gift made to him as on the date of the gift.]

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