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        Section 76 - Application of the provisions of the Wealth-tax Act

        Finance (No. 2) Act, 1998
        GIFT-TAX

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        Application of Wealth-tax provisions to Gift-tax ensures Wealth-tax rules and authorities govern corresponding Gift-tax matters. Specified provisions of the Wealth-tax Act are made applicable to the Gift-tax Act with necessary modifications, creating a statutory transposition whereby those Wealth-tax provisions govern corresponding Gift-tax matters; Wealth-tax authorities, as altered by a later Finance Act, are deemed to be the Gift-tax authorities.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Application of Wealth-tax provisions to Gift-tax ensures Wealth-tax rules and authorities govern corresponding Gift-tax matters.

                              Specified provisions of the Wealth-tax Act are made applicable to the Gift-tax Act with necessary modifications, creating a statutory transposition whereby those Wealth-tax provisions govern corresponding Gift-tax matters; Wealth-tax authorities, as altered by a later Finance Act, are deemed to be the Gift-tax authorities.


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