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of <h1>Gift-tax Act Section 26 Expanded to Include Clause in Section 34 by Finance Act 1991 Amendment.</h1> Section 26 of the Gift-tax Act is amended by the Finance (No. 2) Act, 1991. In sub-section (2), following the reference to 'section 25,' the amendment adds the phrase 'or clause (e) of sub-section (2) of section 34.' This change expands the applicability of section 26 to include the specified clause in section 34, thereby potentially altering the scope of provisions related to gift taxation.
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