Amendment of section 13

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..... he Gift-tax Act,- (a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely :- "(1) Every person who during a previous year has made any taxable gifts, or is assess .....

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..... ithstanding anything contained in any other provision of this Act, a return which shows the amount of taxable gifts below the maximum amount which is not chargeable to tax shall be deemed never to hav .....

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