Notice requirement under Gift Tax Act: when donor is deceased, issue notices to legal representatives and donees for recovery proceedings. When the donor is deceased and recovery from donees is contemplated, notices under the Gift Tax Act must be issued to both the donor's legal representatives and to all donees; this prevents duplicative proceedings and allows donees, in the presence of the legal representatives, to show that the tax is recoverable from the donor's estate. Officers must apply and circulate this procedure.
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.
Notice requirement under Gift Tax Act: when donor is deceased, issue notices to legal representatives and donees for recovery proceedings.
When the donor is deceased and recovery from donees is contemplated, notices under the Gift Tax Act must be issued to both the donor's legal representatives and to all donees; this prevents duplicative proceedings and allows donees, in the presence of the legal representatives, to show that the tax is recoverable from the donor's estate. Officers must apply and circulate this procedure.
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