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of <h1>Gift-Tax Amendment Clarifies Additional Tax Provisions Must Be Considered When Interpreting Section 3(2)</h1> The amendment to section 3(2) of the Gift-tax Act, 1958 modifies the qualifying language by replacing 'Subject to the other provisions contained in this Act' with 'Subject to the other provisions (including provisions for the levy of additional gift-tax) contained in this Act.' This change explicitly incorporates provisions for additional gift-tax within the scope of the qualifying phrase, clarifying that such additional tax provisions must be considered when interpreting section 3.
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