Amendment of section 56

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..... 2), after clause (iv), the following clause shall be inserted at the end, with effect from the 1st day of April, 2005, namely:- '(v) where any sum of money exceeding twenty-five thousand rupees is re .....

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..... payer. Explanation.-For the purposes of this clause, "relative" means- (i) spouse of the individual; (ii) brother or sister of the individual; (iii) brother or sister of the spouse of the individ .....

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