Section 183 - Amendment of section 37 - Direct Tax Laws (Amendment) Act, 1987

183. Amendment of section 37. In section 37 of the Gift-tax Act,- (a) for the words 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 words Where, for the purposes of this Act, it appears necessary for any gift-tax authority to obtain any statement or information from any person or banking company, shall be substituted; (b) for the words the Gift-tax Officer , in the second and third places where they occur, the words such gift-tax authority shall be substituted,