Order under section 9(2)(a) of the Gift-tax Act, 1958--Extension of due date for filing the return of gifts for the assessment year 1990-91 in certain cases

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....1 Reference is invited to Board's order under section 9(2)(a) of the Gift-tax Act, 1958 (F.No.143/6/91-TPL dated 30-5-91), whereby the due date for filing of return of gifts for the assessment year 1990-91 has been extended from 30-6-1990 to 30-6-1991 in the case of those assessees who had made any gift or gifts during the period 20th March, 1990 to 31st March, 1990. Interest chargeable under sec....

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....nder section 17(1)(c) shall be waived if the assessee informs the Assessing Officer in writing by 30-6-1991, the particulars of the gift or gifts made by him during the period 20-3-1990, to 31-3-1990, which had not been disclosed in the original return filed by him. 3. The above mentioned order under section 9(2)(a) of the Act has been passed to remove any hardship in such cases resulting from th....