Section 20 - Amendment of Act 29 of 1957 - Direct Taxes (Amendment) Act, 1964

20. Amendment of Act 29 of 1957. In the Expenditure-tax Act, 1957, in section 5, in the proviso to clause (j), after the words as the case may be, or , the words, brackets and figures except where such gift, donation or settlement is not chargeable to gift-tax under sub-section (1) of section 5 of that Act shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964. R.C.S. SARKAR, Secy. to the Govt. of India.