The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 440] NEW DELHI, MONDAY, OCTOBER 29, 1979/KARTIKA 7, 1901
Separate paging is given to this Part in order that it may be filed as a separate
Compilation
ICKS8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. JK MINISTRY OF FINANCE(Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 2'Jih Octobci. 1979
GIFT TAX
S.O. 61KE).—In exercise of the powers conferred by section 4fi of the Gift Tax Act, 1958 (18 of 1958), the Central Board of Direct Taxes hereby makes the following rules fmthcr to amend the Gift Tax Rules, 1958, namely:—
1. (1) These lules may be called the Gift Tax (Amend-
ment) Rules, 1979.
(
(2) I hey shall come into force at once.
2. In the Gift Tat Rules, 1958,—
(a) in Form H, for Note 3, the following Note shall be substituted, namely :—-
"3. The memorandum of appeal should be wri'ten in English or, if the appeal is filed in a Bench loaned in any such State as is for the time being notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-'ax (Appellate Tribunal) Rules, 1963, then, at the option of the appellant, in Hindi, and should set forth, concisely and under distinct heads,, the yrounds of appeal v.i houl any argument or nanative and such grounds should Lie numbered consecutively." ;
(b) in 1'Oim N, for Note 2, the following Note shall he
substituted, namely : —
"2. The memomndum of cross-objections .should be written in English or, if the memorandum is liled in J Bench located in any such S'ate U-s- is for the time being notified by the Pietidcnl of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, hen, at the option of the respondent, in Hindi, and should set forth, concisely and under distinct heads, the cross-objections without any aigument or narra- tive and such objections should be numbered con- secutively.".
[No. 3O5O/F. No, 143 (4)/78-TPL]
S. N. SHENDI-, Secy. Central Boaid of Direct Taxes