- - 2162 - Wealth Tax

Notification Number: 2162 Dated 07-July-1978 Gift-tax Act, 1958: Notifications under sec. 22(1A)(e) In exercise of the powers conferred by clause (e) of sub-section (1A) of section 22 of the Gift-tax Act, 1958 (18 of 1958), the Central Board of Direct Taxes having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee with taxable gift exceeding two lakh rupees on assessment under section 15, and aggrieved by an order specified in clauses (d) to (h) (both inclusive) of sub-section (1) of section 22 shall appeal to the Commissioner of Gift-tax (Appeals) against such orders. 2. The above notification shall take effect from 10th July, 1978. File Number: 332/2/78-G.T.