# The Gift-tax Act, 1958, Section 37: Power to call for information

- 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/37/

## Text

[ Where, for the purposes of this Act, it appears necessary for any gift-tax authority to obtain any statement or information from any person or banking company,] [such gift-tax authority] may serve a notice requiring such person, on or before a date to be therein specified, to furnish such statement or information on the points specified in the notice, and that person shall, notwithstanding anything in any law to the contrary, be bound to furnish such statement or information to [such gift-tax authority]: Provided that no legal practitioner shall be bound to furnish any statement or information under this 126 of the Indian Evidence Act, 1872 (1 of 1872).

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