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TMI BlogSubstitution of new sections for sections 7, 8, 9 and 10X X X X Extracts X X X X X X X X Extracts X X X X ..... . Gift-tax authorities and their jurisdiction. The income-tax authorities specified in section 116 of the Income-tax Act shall be the gift-tax authorities for the purposes of this Act and every such authority shall exercise the powers and perform the functions of a gift-tax authority under this Act in respect of any person within his jurisdiction, and for this purpose his jurisdiction under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any gift-tax authority. 9. Instructions to subordinate authorities. (1) The Board may, from time to time, issue such orders, instructions and directions to other gift-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of sections 15, 16, 17 and 34 or otherwise), general or special orders in respect of any class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other gift-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the im- position ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of sections 124 and 127 of the Income tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2). (2) The modifications referred to in sub-section (1) shall be the following, namely :- (a) in section 124 of the Income-tax Act,- (i) in sub-section (3), references to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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