https://www.taxtmi.com/circulars?id=9016 A firm falls within the statutory definition of person under the Gift-tax Act and is chargeable to gift-tax on gifts it makes; accompanying provisions on return signing, liability on discontinuance and service of notices reflect that firms are intended taxable entities under the Act. en-us Thu, 29 Jul 1976 00:00:00 +0530 Wed, 01 Jun 2011 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9016 A firm falls within the statutory definition of person under the Gift-tax Act and is chargeable to gift-tax on gifts it makes; accompanying provisions on return signing, liability on discontinuance and service of notices reflect that firms are intended taxable entities under the Act. Circulars Income Tax Thu, 29 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9016