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        F. Acts / Amendment Acts

        Section 32 - Amendment of section 23

        Finance Act, 1981
        GIFT-TAX

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        Gift-tax amendment raises the prescribed amount in section 23(4), taking effect on 1 June 1981. Amendment increases the prescribed monetary figure in the Gift-tax Act by substituting a higher amount for the prior fixed sum in sub-section (4) of section 23, with the substitution effective from the 1st day of June, 1981.
                          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 raises the prescribed amount in section 23(4), taking effect on 1 June 1981.

                              Amendment increases the prescribed monetary figure in the Gift-tax Act by substituting a higher amount for the prior fixed sum in sub-section (4) of section 23, with the substitution effective from the 1st day of June, 1981.


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