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Section6A
The Gift-tax Act, 1958

Aggregation of gifts made during a certain period

Spent From 01 Apr 1958 Act 18 of 1958 As on 17 Oct 2026

Act 18 of 1958 Ministry Finance Enacted 15 May 1958 In force 01 Apr 1958 Cited by 1 provision

Section 6A of the Gift-tax Act, 1958 deals with aggregation of gifts made during a certain period. Omitted by the Finance Act, 1986 (23 of 1986), s. The Act came into force on 01 Apr 1958.

Omitted by the Finance Act, 1986 (23 of 1986), s. 43 (w.e.f. 1-4-1987).

CHAPTER III GIFT-TAX AUTHORITIES

Section 6A, 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.

Referred to by 1

  1. Finance Act s. 43 Omission of section 6A

Questions about Section 6A

What does Section 6A of the Gift-tax Act deal with?

Section 6A of the Gift-tax Act is headed "Aggregation of gifts made during a certain period". Omitted by the Finance Act, 1986 (23 of 1986), s.

How do I find court cases under Section 6A 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 6A, section 6A Gift Tax Act, section 6A 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 6A of the Gift-tax Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 6A of the Gift-tax Act come into force?

Section 6A of the Gift-tax Act, cited as Gift Tax Act 6A, 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.