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        F. Acts / Amendment Acts

        Section 119 - Amendment of section 35

        Taxation Laws (Amendment) Act, 1975
        Chapter IV
        AMENDMENTS TO THE GIFT-TAX ACT, 1958

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        Gift-tax amendment removes a cross-reference and deletes a clause in section 35(7), altering statutory wording. Amendment to section 35(7) excises the words, brackets and figure 'sub-section (2) or' from clause (b) and entirely omits clause (c), effectuating a textual revision that alters internal references and the operative wording of the 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 amendment removes a cross-reference and deletes a clause in section 35(7), altering statutory wording.

                                Amendment to section 35(7) excises the words, brackets and figure "sub-section (2) or" from clause (b) and entirely omits clause (c), effectuating a textual revision that alters internal references and the operative wording of the provision.


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