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<h1>Section 117 Amendment Expands Scope of Gift-tax Act by Updating References to Sections 17 and 17A.</h1> Section 117 of the Taxation Laws (Amendment) Act, 1975, modifies section 25 of the Gift-tax Act, 1958. The amendment involves a change in sub-section (1) of section 25, where the phrase 'under section 17' is replaced with 'under section 17 or section 17A.' This alteration expands the scope of the section to include references to both sections 17 and 17A within the Gift-tax Act.