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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>Reference update to Gift-tax Act expands statutory cross-references to include an additional provision affecting scope.</h1> Amendment updates Section 33 of the Gift-tax Act by substituting its existing list of referenced provisions to add an additional provision, expanding the statutory nexus Section 33 incorporates through a textual substitution of cited sections.

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