Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 23 of the Gift-tax Act, 1958, now includes section 17A, broadening its scope under the 1975 amendment.</h1> Section 23 of the Gift-tax Act, 1958, has been amended by the Taxation Laws (Amendment) Act, 1975. In sub-section (1), references to 'under section 17' are replaced with 'under section 17 or section 17A,' and references to 'under sub-section (3) of section 17' are changed to 'under section 17A.' These amendments expand the applicability of section 23 to include provisions under section 17A, enhancing the scope of the Gift-tax Act.