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Section40
The Gift-tax Act, 1958

Service of notice

Spent From 01 Apr 1958 Act 18 of 1958 As on 19 Oct 2026

Act 18 of 1958 Ministry Finance Enacted 15 May 1958 In force 01 Apr 1958

Section 40 of the Gift-tax Act, 1958 deals with service of notice. A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). The Act came into force on 01 Apr 1958.

(1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908).

(2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, and in the case of a company or association of persons be addressed to the principal officer thereof. [(3) After a finding of total partition has been recorded by the [Assessing Officer] under section 20 in respect of any Hindu family, notices under this Act in respect of the gifts made by the family, shall be served on the person who was the last manager of the Hindu family, or if such person is dead, then on all surviving adults who were members of the Hindu family immediately before the partition.

(4) Where a firm or other association of persons is dissolved, notices under this Act in respect of the gifts made by the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.]

Section 40, 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

  1. s. 20 Assessment after partition of a Hindu undivided family

Questions about Section 40

What does Section 40 of the Gift-tax Act deal with?

Section 40 of the Gift-tax Act is headed "Service of notice". A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908).

How do I find court cases under Section 40 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 40, section 40 Gift Tax Act, section 40 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 40 of the Gift-tax Act, and has it changed?

Its own text turns on section 20 (Assessment after partition of a Hindu undivided family), so none of them can safely be read on its own.

When did Section 40 of the Gift-tax Act come into force?

Section 40 of the Gift-tax Act, cited as Gift Tax Act 40, 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

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.