Section 90 - Amendment of section 33A - Direct Tax Laws (Amendment) Act, 1989

90. Amendment of section 33A. In section 33A of the Gift-tax Act, - (a) in sub-section (1), in the proviso lag inserted by clause (i) of section 180 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in clause (b), for the words total income , the words taxable gifts shall be substituted; (b) in sub-section (4B) [as inserted by section 180 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], - (1) in clause (a), for the words Where, in pursuance of any order passed under this Act, the refund of any amount be- comes due to the assessee , the words Where refund of any amount becomes due to the assessee under this Act, shall be substituted; (ii) in clause (c), after the words an order under , the words, brackets and figures sub-section (3) or sub-section (5) of section 15 or shall be inserted.