Section 123 - Amendment of section 46 - Taxation Laws (Amendment) Act, 1975

123. Amendment of section 46. In sub-section (4) of section 46 of the Gift-tax Act, (i) for the words or in two successive sessions , the words or in two or more successive sessions shall be substituted; (ii) for the words in which it is so laid or the session immediately following , the words immediately following the session or the successive sessions aforesaid shall be substituted.