Insertion of new section 35E

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..... ion 35D of the Gift-tax Act, the following section shall be inserted, namely :- "35E. Proof of entries in records or documents. Entries in the records or other documents on the custody of a gift-t .....

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..... or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.".
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