Gift-tax cross-reference amendment expands chargeability to include a newly referenced provision, modifying existing statutory cross-references accordingly.

Section 23(1) of the Gift-tax Act is amended so that references to "under section 17" are replaced by "under section 17 or section 17A", and references to "under sub-section (3) of section 17" are replaced by "under section 17A", thereby expanding the cross-references in section 23(1) to include the newly referenced provision.

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