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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Charitable purpose exclusion redefines charitable gifts to exclude primarily religious purposes; applicable gift-tax rate increased thereafter.</h1> The Gift-tax Act is amended to (1) add a provision excluding purposes the whole or substantially the whole of which are religious from the meaning of charitable purpose for gifts made on or after 1 April 1964, and (2) substitute a higher tax rate throughout specified sections with effect from 1 April 1965, thereby increasing the applicable gift-tax rate in those provisions for post effective-date gifts.

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