Return of gifts, etc., not to be invalid on certain grounds
Section 41C of the Gift-tax Act, 1958 deals with return of gifts, etc., not to be invalid on certain grounds. No return of gifts, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake The Act came into force on 01 Apr 1958.
No return of gifts, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such
return of gifts, assessment, notice summons or other proceeding, if such return of gifts, assessment, notice summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.]
Section 41C, The Gift-tax Act, 1958 (Act 18 of 1958).
Questions about Section 41C
What does Section 41C of the Gift-tax Act deal with?
Section 41C of the Gift-tax Act is headed "Return of gifts, etc., not to be invalid on certain grounds". No return of gifts, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake
How do I find court cases under Section 41C 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 41C, section 41C Gift Tax Act, section 41C of the Gift-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 41C of the Gift-tax Act come into force?
Section 41C of the Gift-tax Act, cited as Gift Tax Act 41C, 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.