The Gift-Tax Act, 1958

37. Power to call for information.

Where, for the purposes of determining the gift-tax payable by any person, it appears necessary for the Gift-tax Officer to obtain any statement or information from any person, the Gift-tax Officer may serve a notice requiring such person, on or before a date to be therein specified, to furnish such statement or information on the points specified in the notice, and that person shall, notwithstanding

1. Subs. by Act 53 of 1962, s. 27, for the Explanation (w.e.f.1-4-1963).

2. Subs. by s. 28, ibid., for s. 36 (w.e.f. 1-4-1963).

3. Ins. by Act 41 of 1975, s. 120 (w.e.f. 1-10-75).
4. Ins. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10-7-1978).

888Janything in any law to the contrary, be bound to furnish such statement or information to the Gift-tax Officer:

Provided that no legal practitioner shall be bound to furnish any statement or information under this section based on any professional communications made to him otherwise than as permitted by section 126.of the Indian Evidence Act, 1872. (1 of 1872).

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