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        F. Acts / Amendment Acts

        Section 32 - Amendment of section 24

        Finance Act, 1989
        GIFT-TAX

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        Deeming provisions make specified orders, inclusions and appeal filings treated as always effective under the Gift-tax amendment. Amendment inserts retrospective deeming language into the Explanation to section 24 of the Gift-tax Act, effective from 1st June, 1988, by (a) adding 'on or before or after the 1st day of June, 1988' after 'an order passed', (b) substituting 'includes' with 'shall include and shall be deemed always to have included', and (c) inserting 'filed on or before or after the 1st day of June, 1988' after 'of any appeal' and adding 'and shall be deemed always to have extended' after 'shall extend'.
                          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.

                                Deeming provisions make specified orders, inclusions and appeal filings treated as always effective under the Gift-tax amendment.

                                Amendment inserts retrospective deeming language into the Explanation to section 24 of the Gift-tax Act, effective from 1st June, 1988, by (a) adding "on or before or after the 1st day of June, 1988" after "an order passed", (b) substituting "includes" with "shall include and shall be deemed always to have included", and (c) inserting "filed on or before or after the 1st day of June, 1988" after "of any appeal" and adding "and shall be deemed always to have extended" after "shall extend".


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