Section 182 - Amendment of section 36 - Direct Tax Laws (Amendment) Act, 1987

182. Amendment of section 36. In section 36 of the Gift-tax Act,- (a) after sub-section (1), the following sub-section shall be inserted, namely :- (1A) If the Director General or Director has reason to suspect that any gifts chargeable to tax under this Act have been concealed, or are likely to be concealed by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or investigation relating thereto it shall be competent for him to exercise the powers conferred under sub-section (1) on the gift-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other gift-tax authority. ; (b) sub-section (2) shall be omitted.