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        F. Acts / Amendment Acts

        Section 28 - Amendment of Act 18 of 1958

        Finance Act, 1976
        GIFT-TAX

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        Gift-tax amendment extends coverage to authorities referred in clause (20A) of section 10 of the Income-tax Act. The Gift-tax Act is amended by inserting after the words 'local authority' in clause (iv) of section 5 the phrase 'or any authority referred to in clause (20A) of section 10 of the Income-tax Act,' thereby extending the Gift-tax Act's coverage to those authorities; effective 1 April 1977.
                          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 amendment extends coverage to authorities referred in clause (20A) of section 10 of the Income-tax Act.

                                The Gift-tax Act is amended by inserting after the words "local authority" in clause (iv) of section 5 the phrase "or any authority referred to in clause (20A) of section 10 of the Income-tax Act," thereby extending the Gift-tax Act's coverage to those authorities; effective 1 April 1977.


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