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Chapter VIII: MISCELLANEOUS CHAPTER VIII MISCELLANEOUS 34. Rectification of mistakes. 35. Prosecution. - 35A. Offences by companies. - 35B. Offences by Hindu undivided families. - 35C. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. - 35D. Presumption as to culpable mental state. - 35E. Proof of entries in records or documents. 36. Power regarding discovery, production of evidence, etc. 37. Power to call for information. 38. Effect of transfer of authorities on pending proceedings. 39. Computation of period of limitation. 40. Service of notice. SECTIONS 41. [ Omitted .]. - 41A. Publication of information respecting assessees. - 41B. Disclosure of information respecting assessees. - 41C. Return of gifts, etc., not to be invalid on certain grounds. 42. Bar of suits in civil court. 43. Appearance before gift-tax authorities by authorised representatives. - 43A. Appearance by registered valuer in certain matters. 44. Agreement for avoidance or relief of double taxation with respect to gift-tax. - 44A. Rounding off of taxable gifts. - 44B. Rounding off of tax, etc. 45. Act not to apply in certain cases. 46. Power to make rules. - 46A. Power to make exemption, etc., in relation to certain Union territories. 47. Power to remove difficulties. SCHEDULE I. SCHEDULE II. THE GIFT-TAX ACT, 1958 ACT NO. 18 OF 1958 [15 th May, 1958.] An Act to provide for the levy of gift-tax. Chapter VIII: MISCELLANEOUS BE it enacted by Parliament in the Ninth Year of the Republic of India as follows :—