Section 179 - Amendment of section 33 - Direct Tax Laws (Amendment) Act, 1987

179. Amendment of section 33 In section 33 of the Gift-tax Act,- (a) for the words and to Gift-tax Officer and Commissioner of Gift-tax instead of to Income-tax Officer and Commissioner of Income-tax , the words and to the corresponding gift-tax authorities instead of to the income-tax authorities specified therein shall be substituted; (b) for Explanation II, the following Explanation shall be substituted, namely :- Explanation II .- The Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income tax Act shall be deemed to be the corresponding gift-tax authorities for the purpose of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this Act. .