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<h1>New Amendment Grants Directors Power to Investigate Gift Tax Concealment Without Pending Proceedings Under Section 36(1A)</h1> The Direct Tax Laws (Amendment) Act, 1987 modifies section 36 of the Gift-tax Act by inserting sub-section (1A), which empowers the Director General or Director to conduct investigations when they suspect gift tax concealment, even without pending proceedings. This provision grants them the same investigative powers as other gift-tax authorities referenced in sub-section (1). Additionally, the amendment removes sub-section (2) from the original Act.