| 1 | Short title, extent and commencement |
| 2 | Definitions |
| 3 | Charge of gift-tax |
| 4 | Gifts to include certain transfers. |
| 5 | Exemption in respect of certain gifts. |
| 6 | Value of gifts, how determined. |
| 6A | Aggregation of gifts made during a certain period. |
| 7 | Gift-tax authorities and their jurisdiction. |
| 7A | Powers of Commissioner respecting specified areas |
| 7AA | Concurrent jurisdiction of Inspecting Assistant |
| 7B | Power to transfer cases. |
| 8 | Control of gift-tax authorities. |
| 9 | Instructions to subordinate authorities. |
| 9A | Directors of Inspection. |
| 10 | Jurisdiction of Assessing Officers and power to |
| 11 | Inspector of Gift-tax. |
| 11A | Commissioner competent to perform any function or |
| 11AA | Gift-tax Officer competent to perform any function |
| 11B | Control of gift-tax authorities. |
| 12 | Gift-tax authorities to follow orders, etc., of the Board |
| 12A | [Power of [Chief Commissioner or Commissioner] and ] Commissioner] to make enquiries under this Act. |
| 13 | Return of gifts. |
| 14 | [Return after due date and amendment of return. |
| 14A | Return by whom to be signed. |
| 14B | Self-assessment. |
| 15 | Assessment. |
| 16 | Gift escaping assessment. |
| 16A | Time limit for completion of assessment and reassessment |
| 16B | Interest for defaults in furnishing return of gift |
| 17 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc. |
| 17A | Penalty for failure to answer questions, sign statements , furnish information, allow inspections, etc. |
| 18 | [Rebate on advance payments. |
| 18A | [Credit for stamp duty paid on instrument of gift. |
| 18B | Additional gift-tax. |
| 19 | Tax of deceased person payable by legal representative. |
| 19A | [Assessment of persons leaving India |
| 20 | Assessment after partition of a Hindu undivided family |
| 21 | Liability in case of discontinued firm or association of persons. |
| 21A | [Assessment of donee when the donor cannot be found |
| 22 | Appeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer]. |
| 22A | Application by the assessee in certain cases. |
| 23 | Appeal to the Appellate Tribunal. |
| 24 | Powers of Commissioner to revise orders of subordinate authorities. |
| 25 | Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner]. |
| 26 | Reference to High Court. |
| 27 | Hearing by High Court. |
| 28 | Appeal to Supreme Court. |
| 28A | [Tax to be paid notwithstanding reference, etc. |
| 28B | [Definition of High Court. |
| 29 | [Gift-tax by whom payable. |