Power to call for information
Section 37 of the Gift-tax Act, 1958 deals with power to call for information. [ 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 statemen The Act came into force on 01 Apr 1958.
[ 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).
Section 37, 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 37
What does Section 37 of the Gift-tax Act deal with?
Section 37 of the Gift-tax Act is headed "Power to call for information". [ 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 statemen
How do I find court cases under Section 37 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 37, section 37 Gift Tax Act, section 37 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 37 of the Gift-tax Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 37 of the Gift-tax Act come into force?
Section 37 of the Gift-tax Act, cited as Gift Tax Act 37, 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.