Omission of section 6A removes that provision from the Gift-tax Act under a statutory amendment. The Finance Act, 1986 omits section 6A of the Gift-tax Act, deleting that provision from the statute with effect from the first day of April, 1987; the amendment specifies the operative date for the omission but contains no additional transitional provisions.
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.
Omission of section 6A removes that provision from the Gift-tax Act under a statutory amendment.
The Finance Act, 1986 omits section 6A of the Gift-tax Act, deleting that provision from the statute with effect from the first day of April, 1987; the amendment specifies the operative date for the omission but contains no additional transitional provisions.
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