Mode of recovery
Section 33 of the Gift-tax Act, 1958 deals with mode of recovery. The provisions contained in [sections 221 to 227, 228A,] 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to gift-tax and sums imposed The Act came into force on 01 Apr 1958.
The provisions contained in [sections 221 to 227, 228A,] 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to gift-tax and sums imposed by way of penalty, fine and interest under this Act instead of to income-tax and sums imposed by way of penalty, fine and interest under that Act [and to the corresponding gift-tax authorities instead of to the income-tax authorities specified therein].
Explanation I.— Any reference to sub-section (2) or sub-section (6) of section 220 of the Income-tax Act in the said provisions of that Act or the rules made thereunder shall be construed as references to sub-sections (2) and (6) respectively of section 32 of this Act. [Explanation II.—The Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the corresponding gift-tax authorities for the purpose of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this Act].] [CHAPTER VIIA REFUNDS
Section 33, 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.
This section refers to
Referred to by 1
Questions about Section 33
What does Section 33 of the Gift-tax Act deal with?
Section 33 of the Gift-tax Act is headed "Mode of recovery". The provisions contained in [sections 221 to 227, 228A,] 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to gift-tax and sums imposed
How do I find court cases under Section 33 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 33, section 33 Gift Tax Act, section 33 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 33 of the Gift-tax Act, and has it changed?
Its own text turns on section 32 (Recovery of tax and penalties), Income-tax Act 220 (When tax payable and when assessee deemed in default), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 33 of the Gift-tax Act come into force?
Section 33 of the Gift-tax Act, cited as Gift Tax Act 33, 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.