Amendment of section 36

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..... he Gift-tax Act,- (a) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) If the Director General or Director has reason to suspect that any gifts chargeable to tax .....

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..... to such person or class of persons are pending before him or any other gift-tax authority."; (b) sub-section (2) shall be omitted.
Statute, statutory provisions legislation, law, enactment, Acts, .....

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