The Gift-tax Act, 1958 · VI — APPEALS, REVISIONS AND REFERENCES

Section 8. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963)

In force · As amended up to 2026-08

8. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963). 9. Subs. by Act 4 of 1988, s. 161, for "Commissioner" (w.e.f. 1-4-1988). 10. Subs. by Act 53 of 1962, s. 20 (w.e.f. 1-4-1963). 11. Subs. by Act 41 of 1975, s. 117, for "under Section 17" (w.e.f. 1-4-1976). section 24[1] [or an order passed by the Director-General or Director under section 17A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.] (2) An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of[2] [two hundred rupees]. (3) The provisions of[3] [sub-sections (3), (5), (9) and (10)] of section 23 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.

Source: India Code