Insertion of new section 22A (Omitted)

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.... read as,  "177. Insertion of new section 22A. After section 22 of the Gift-tax Act, the following section shall be inserted, namely: - . "22A. Application by the assessee in certain cases. (1) Where before furnishing a return of taxable gifts under sub-section (1) of section 13 or section 14 or sub-section (4) of section 15 for any assessment year, any que....

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.... days of furnishing the aforesaid return to the Deputy Commissioner (Appeals) or, as the case may be, to the Commissioner (Appeals). (3) For the purpose of disposing of an application under sub-section (1), the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) may- (a) conduct such inquiry or call for such books of account, other documents or inform....