Gift-tax amendment revises section references in the Act to add additional clause identifiers expanding cited coverage. Amendment of section 9 of the Gift-tax Act effects a substitution of clause identifiers in sub-section (2)(a), replacing the previously listed figures with an expanded sequence of figures and a letter, thereby updating the statutory cross references cited in that provision.
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Provisions expressly mentioned in the judgment/order text.
Gift-tax amendment revises section references in the Act to add additional clause identifiers expanding cited coverage.
Amendment of section 9 of the Gift-tax Act effects a substitution of clause identifiers in sub-section (2)(a), replacing the previously listed figures with an expanded sequence of figures and a letter, thereby updating the statutory cross references cited in that provision.
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