Gift-tax fee increase under section 26(1) raises the prescribed administrative fee while leaving tax liabilities unchanged. The amendment replaces the wording in sub-section (1) of section 26 of the Gift-tax Act to substitute the prior fee of rupees one hundred with wording specifying a fee of one hundred and twenty-five rupees, adjusting the prescribed administrative/registration charge under that provision.
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Provisions expressly mentioned in the judgment/order text.
Gift-tax fee increase under section 26(1) raises the prescribed administrative fee while leaving tax liabilities unchanged.
The amendment replaces the wording in sub-section (1) of section 26 of the Gift-tax Act to substitute the prior fee of rupees one hundred with wording specifying a fee of one hundred and twenty-five rupees, adjusting the prescribed administrative/registration charge under that provision.
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