Gift-tax authority powers expanded to permit amendment of intimations and adjustment of refunds under the statute. The amendment authorises the gift-tax authority to amend any intimation sent under the statutory intimation provision and to enhance or reduce the amount of refund granted under that provision, granting explicit administrative competence to revise prior intimations and adjust refund amounts.
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Provisions expressly mentioned in the judgment/order text.
Gift-tax authority powers expanded to permit amendment of intimations and adjustment of refunds under the statute.
The amendment authorises the gift-tax authority to amend any intimation sent under the statutory intimation provision and to enhance or reduce the amount of refund granted under that provision, granting explicit administrative competence to revise prior intimations and adjust refund amounts.
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