The Gift-Tax Act, 1958
21A. Assessment of donee when donor cannot be found.
- Where aGift-tax Officer after using all due and reasonable diligence cannot find the
donor who has made any taxable gifts, for the purpose of service of notice
under sub-section (2) of section 13 or under section16, the Gift-tax Officer may make an assessment of the value of all such taxable
gifts made by him and determine the gift-tax payable by him and for this
purpose may, by the issue of the appropriate notice which would have had to be
served upon the donor, require from the donee or donees any accounts, documents
or other evidence which might, under the provisions of section 15, have been
required from the donor.
- Where any assessment in respect of the taxable gifts made by the donor has
been made under sub-section (1), every donee shall be liable for the gift-tax
so assessed:
Provided that where the donees are more than one, they shall be jointly and
severally liable for the amount of the gift-tax so assessed:
Provided further that the amount of the gift-tax which may be recovered from
each donee shall not exceed the value of the gift made to him as on the date of
the gift.
- The provisions of sections 13, 14 and 16 shall apply to a donee as they
apply to any person referred to in those sections.]
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