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of <h1>Gift-tax Act amendments: section 19A references revised; section 34(1) lets officers amend orders for sections 17A, 22/22A, 23-25</h1> With effect from 1 April 1989, consequential amendments to the Gift-tax Act replace specified cross-references in section 19A so that references to a return or notice under section 13(2) are changed to section 13(1) and to clause (i) of subsection (4) of section 15, and a similar substitution is made in subsection (6). An omitted provision is noted. Section 34(1) clauses (b)-(e) are substituted to permit designated tax officers and appellate authorities to amend orders: specified Deputy/Director/Commissioner-level officers for section 17A, appellate commissioners for sections 22/22A, the Commissioner for section 24, and the Appellate Tribunal for sections 23/25.
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