Pre-filing dispute procedure: assessee must include disputed sums, pay prescribed portion of tax and apply to appellate authority.

The inserted provision created a pre filing dispute procedure requiring the assessee to include disputed amounts in the gift tax return, not claim disputed deductions, pay a prescribed portion of tax on the disputed items, and apply to the appellate authority within a limited period; the appellate authority could inquire or direct the Assessing Officer to inquire, decide the question and apply appeal provisions to such applications.

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