https://www.taxtmi.com/acts?id=47218 The amendment empowers the Director General, Director, Deputy Director or Assistant Director to exercise the investigative powers under section 36(1) when they have reason to suspect that gifts chargeable to gift-tax have been or may be concealed, permitting such inquiries and investigations even if no proceedings are pending against the person or class of persons within their jurisdiction. en-us Wed, 08 Jan 2025 12:01:42 +0530 Wed, 08 Jan 2025 12:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47218 The amendment empowers the Director General, Director, Deputy Director or Assistant Director to exercise the investigative powers under section 36(1) when they have reason to suspect that gifts chargeable to gift-tax have been or may be concealed, permitting such inquiries and investigations even if no proceedings are pending against the person or class of persons within their jurisdiction. Act-Rules F. Acts / Amendment Acts Wed, 08 Jan 2025 12:01:42 +0530 https://www.taxtmi.com/acts?id=47218