Reference update to Gift-tax Act expands statutory cross-references to include an additional provision affecting scope. 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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Provisions expressly mentioned in the judgment/order text.
Reference update to Gift-tax Act expands statutory cross-references to include an additional provision affecting scope.
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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