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The Gift-Tax Act, 1958

12A. Power of Commissioner of Gift-tax and of Inspecting Assistant Commissioner of Gift-tax to make enquiries under this Act.

The Commissioner of Gift-tax and the Inspecting Assistant Commissioner of Gift-tax shall be competent to make any enquiry under this Act and for this purpose, shall have all the powers that a Gift-tax Officer has under this Act in relation to the making of enquiries.)









  

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