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        F. Acts / Amendment Acts

        Section 81 - Substitution of new section for section 6

        Direct Tax Laws (Amendment) Act, 1989
        Chapter IV
        AMENDMENTS TO THE GIFT-TAX ACT, 1958

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        Valuation of gifts: non-cash gifts valued on the gift date; non-revocable gifts valued by capitalised income during the period. For non-cash gifts, value is the property's value on the date of gift determined under Schedule II; if a gift is not revocable for a specified period, value is the capitalised value of income from the property during that non-revocable period.
                          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.

                                Valuation of gifts: non-cash gifts valued on the gift date; non-revocable gifts valued by capitalised income during the period.

                                For non-cash gifts, value is the property's value on the date of gift determined under Schedule II; if a gift is not revocable for a specified period, value is the capitalised value of income from the property during that non-revocable period.


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