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        F. Acts / Amendment Acts

        Section 22 - Amendment of section 23

        Taxation Laws (Amendment) Act, 1972
        Chapter IV
        AMENDMENTS TO THE GIFT-TAX ACT, 1958

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        Gift-tax amendment removes specified subsections of section twenty-three, directly altering the statutory text and its application. The Taxation Laws (Amendment) Act, 1972 amends section 23 of the Gift-tax Act, 1958 by providing for the omission of subsections (6), (7) and (8), effecting a direct repeal of those subsections and altering the statutory text of section 23.
                          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 amendment removes specified subsections of section twenty-three, directly altering the statutory text and its application.

                                The Taxation Laws (Amendment) Act, 1972 amends section 23 of the Gift-tax Act, 1958 by providing for the omission of subsections (6), (7) and (8), effecting a direct repeal of those subsections and altering the statutory text of section 23.


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