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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation Laws (Amendment) Act, 1984 raises gift tax rate from 12% to 15% under Sections 32 and 33A. Effective Oct 1, 1984.</h1> Sections 32 and 33A of the Gift-tax Act, 1958, are amended by the Taxation Laws (Amendment) Act, 1984. The amendment involves changing the tax rate from 'twelve per cent.' to 'fifteen per cent.' This change is effective from October 1, 1984.
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