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        F. Acts / Amendment Acts

        Section 52 - Amendment of Sections 32 and 33A

        Finance Act, 1972
        GIFT-TAX

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        Gift tax rate change substitutes the prescribed rate wording for specified sections, altering the statutory rate applied. Substitutes the previously prescribed rate wording in sections 32 and 33A of the Gift tax Act, 1958 with the new rate language provided by the Finance Act, 1972, thereby changing the statutory rate applicable under those sections for gift tax purposes.
                          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.

                                Gift tax rate change substitutes the prescribed rate wording for specified sections, altering the statutory rate applied.

                                Substitutes the previously prescribed rate wording in sections 32 and 33A of the Gift tax Act, 1958 with the new rate language provided by the Finance Act, 1972, thereby changing the statutory rate applicable under those sections for gift tax purposes.


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