Home / 
Amendment of section 15
X X X X Extracts X X X X
X X X X Extracts X X X X
....Act, the Gift-tax Officer may refer to a Valuation Officer, the valuation of any property transferred by way of gift- (a) in a case where the value of the property as returned is in accordance with the estimate made by a registered valuer, if the Gift-tax Officer is of opinion that the value so returned is less than its fair market value; (b) in any other case, if the Gift-tax Officer is of op....
TaxTMI
TaxTMI