Gift-tax amendment clarifies subordination of section 3(2) to other provisions, expressly including levy of additional gift-tax.

Amendment replaces the introductory qualification in sub section (2) of the Gift-tax Act to state that the provision is operative subject to the other provisions (including provisions for the levy of additional gift-tax) contained in the Act, thereby expressly subordinating sub section (2) to statutory levy provisions for additional gift-tax.

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