Gift-tax cross-reference amendment expands chargeability to include a newly referenced provision, modifying existing statutory cross-references accordingly. Section 23(1) of the Gift-tax Act is amended so that references to 'under section 17' are replaced by 'under section 17 or section 17A', and references to 'under sub-section (3) of section 17' are replaced by 'under section 17A', thereby expanding the cross-references in section 23(1) to include the newly referenced provision.
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 cross-reference amendment expands chargeability to include a newly referenced provision, modifying existing statutory cross-references accordingly.
Section 23(1) of the Gift-tax Act is amended so that references to "under section 17" are replaced by "under section 17 or section 17A", and references to "under sub-section (3) of section 17" are replaced by "under section 17A", thereby expanding the cross-references in section 23(1) to include the newly referenced provision.
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