Gift-tax definition amendment removes a specified clause from the Act, altering the Act's definition framework. The Taxation Laws (Amendment) Act, 1972 omits clause (xxv) from section 2 of the Gift-tax Act, 1958, thereby deleting that definitional provision from the Act and altering the statutory definition framework used to interpret the Act's provisions.
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Provisions expressly mentioned in the judgment/order text.
Gift-tax definition amendment removes a specified clause from the Act, altering the Act's definition framework.
The Taxation Laws (Amendment) Act, 1972 omits clause (xxv) from section 2 of the Gift-tax Act, 1958, thereby deleting that definitional provision from the Act and altering the statutory definition framework used to interpret the Act's provisions.
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