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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.... cases Circular No. 602 Dated 5/6/1991 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 31....

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....sis of the original return, the levy of penalty under 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 ....