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        F. Acts / Amendment Acts

        Section 3 - Amendment of Act 18 of 1958

        Taxation Laws (Amendment) Act, 1967

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        Gift tax rate increase modifies specified provisions of the Gift-tax Act, raising the statutory tax percentage. The Taxation Laws (Amendment) Act, 1967 amends the Gift-tax Act, 1958 by substituting the words 'six per cent.' with the words 'nine per cent.' in the specified sections, thereby increasing the statutory gift tax rate in those 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.

                                Gift tax rate increase modifies specified provisions of the Gift-tax Act, raising the statutory tax percentage.

                                The Taxation Laws (Amendment) Act, 1967 amends the Gift-tax Act, 1958 by substituting the words "six per cent." with the words "nine per cent." in the specified sections, thereby increasing the statutory gift tax rate in those provisions.


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