रजिस्ट्री सं ० डी० 221
REGISTERED No. D. 221
prabarom
RIA भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग --लण्ड - उपवण्ड ( ii )
28/11 PART II - Section 3- Sub- section ( ii )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 487] नई दिल्ली, बुधवार , नवम्बर 15 , 1972/ फार्तिक 24, 1894
No. 487 ] NEW DELHI , WEDNESDAY , NOVEMBER 15 , 1972 / KARTIKA 24 , 1894
इस भाग में भिन्न पृष्ठ संख्या वी आती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part In order that it may be filed as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
GIFT TAX
New Delhi , the 15th November , 1972 .
S.O. 706 ( E ) .-In exercise of the powers conferred by section 46 of the Gift -tax Act , 1958 ( 18 of 1958 ) , the Central Board of Direct Taxes hereby makes the follow- ing rules further to amend the Gift- tax Rules , 1958 , namely :-
1. ( 1 ) These rules may be called the Gift - tax ( Second Amendment ) Rules , 1972.
( 2 ) They shall come into force on the 1st day of January , 1972 .
2. In the Gift - tax Rules , 1958 , after rule 11 , the following rulse shal be inserted , namely ;
" 11A. Conditions for reference to Valuation Officers . The percentage of the value of the property as returned and the amount referred to in sub- clause ( 1 ) of clause ( b ) of sub - section ( 6 ) of section 15 shall, resppec- tively , be 33 1/3 per cent . and Rs 50,000.
11B. Form of report of valuation byby registered valuer. The report of valuation by a registered valuer in respect of any asset shall be furnished in the appropriate form specifled in rule 8D of the Wealth- tax Rules , 1957 , and shall be verified in the manner indicated in such Form ." .
[No 226 F. No. 143 ( 7 ) /72-TPL.1
O. P. BHARDWAJ , Secy .
Secretary,
Central Board of Direct Taes .
( 1903 )
PRINTED BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1972