Citation amendment in Gift-tax Act: Schedule reference changed to section 3(1), clarifying the statutory cross-reference for interpretation. Amendment revises the Schedule of the Gift-tax Act by substituting "(See section 3)" with "[See section 3(1)]", effecting a textual correction to the ... Summary
Citation amendment in Gift-tax Act: Schedule reference changed to section 3(1), clarifying the statutory cross-reference for interpretation.
Amendment revises the Schedule of the Gift-tax Act by substituting "(See section 3)" with "[See section 3(1)]", effecting a textual correction to the Schedule's internal citation and narrowing the cross-reference to the specific subsection.
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