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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Gift-tax Act Section 45 Amended: Expands References to Include Section 12 and Section 12A Effective April 1, 1973.</h1> Section 45 of the Gift-tax Act is amended effective April 1, 1973, by the Finance Act, 1972. In clause (e), the reference to 'section 11' is replaced with 'section 11 or section 12.' In Explanation 3, clause (i) changes 'section 11' to 'section 11 or section 12 or section 12A,' and clause (ii) changes 'section 11' to 'section 11 or section 12.' These amendments expand the applicability of the referenced sections within the Gift-tax Act.
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