Substitution of authorities in the Gift-tax Act updates office titles with new equivalents, subject to a limited exception.

Substitution of authorities in the Gift-tax Act directs that specified office designations listed in column (1) are to be read as the corresponding authorities in column (2), with grammatical adjustments, thereby updating administrative titles used throughout the Act; a proviso excludes references to "Commissioner" occurring in sections 23 and 24 from this substitution.

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