Amendment of section 17

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..... Amendment of section 17. In section 17 of the Gift-tax Act, 1958 (18 of 1958) (hereinafter referred to as the Gift-tax Act), for clause (i) of sub-section (1), the following clause shall be substitu .....

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..... nation .- In this clause, "assessed tax" means the gift-tax chargeable under the provisions of this Act as reduced by the amount, if any, for which credit is allowed under section 18;'.
Statute, st .....

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