Fee revision under Gift-tax Act revises the prescribed statutory charge, changing the statutory payment requirement under that subsection. Amendment to the Gift-tax Act revises the prescribed statutory fee in sub-section (4) of section 23 by substituting the earlier prescribed fee wording with a new prescribed fee expression, altering only the fee payable under that subsection and leaving the remainder of section 23 unchanged.
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Provisions expressly mentioned in the judgment/order text.
Fee revision under Gift-tax Act revises the prescribed statutory charge, changing the statutory payment requirement under that subsection.
Amendment to the Gift-tax Act revises the prescribed statutory fee in sub-section (4) of section 23 by substituting the earlier prescribed fee wording with a new prescribed fee expression, altering only the fee payable under that subsection and leaving the remainder of section 23 unchanged.
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