Section 186 - Consequential amendments - Direct Tax Laws (Amendment) Act, 1987

186. Consequential amendments. The following amendments (being amendments of a consequential nature) shall be made in the Gift-tax Act with effect from the 1 st day of April, 1989, namely :- (1) in section 19A,- (a) in sub-section (4),- (i) for the words, brackets and figures a return under sub-section (2) of section 13 , the words, brackets and figures a return under sub-section (1) of section 13 shall be substituted; (ii) for the words, brackets and figures as if the notice were a notice issued under sub-section (2) of section 13 , the words, brackets and figures as if the notice were a notice issued under clause (i) of sub-section (4) of section 15 shall be substituted; (b) in sub-section (6), for the words, brackets and figures sub-section (2) of section 13 , at both the places where they occur, the words, brackets and figures clause (i) of sub- section (4) of section 15 shall be substituted; (2) in section 23, in sub-section (1), after the word and figures section 22 , the words, figures and letter or section 22A shall be inserted; (3) in section 34, in sub-section (1), for clauses (b), (c), (d) and (e), the following clauses shall be substituted, namely :- (b) the Deputy Director or Deputy Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 17A; (c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 or section 22A; (d) the Commissioner may amend any order passed by him under section 24; (e) the Appellate Tribunal may amend any order passed by it under section 23 or section 25. .