https://www.taxtmi.com/acts?id=50238 Section 16A prescribes limitation periods for assessments and re assessments under the Gift tax Act, providing alternative time bars based on commencement dates or filing of returns and applying notice triggered limitation clocks for re assessments; it preserves exceptions permitting assessments to give effect to specified administrative or court orders and excludes reopening time and judicial stays from limitation calculations. en-us Wed, 05 Mar 2025 17:54:42 +0530 Wed, 05 Mar 2025 17:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50238 Section 16A prescribes limitation periods for assessments and re assessments under the Gift tax Act, providing alternative time bars based on commencement dates or filing of returns and applying notice triggered limitation clocks for re assessments; it preserves exceptions permitting assessments to give effect to specified administrative or court orders and excludes reopening time and judicial stays from limitation calculations. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 17:54:42 +0530 https://www.taxtmi.com/acts?id=50238