Section 84 - Amendment of section 16 - Direct Tax Laws (Amendment) Act, 1989

84. Amendment of section 16. In section 16 of the Gift-tax Act, in sub-section (1) [as substituted by clause (a) of section 171 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],- (a) for the words , for reasons to be recorded by him in writing, is of the opinion , the words has reasons to believe shall be substituted; (b) after the proviso, the following proviso shall be inserted, namely :- Provided further that the Assessing Officer shall, before issuing any notice under this sub-section, record his reasons for doing so. .