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          <h1>Expenditure-Tax Act Amendment Clarifies Gift-Tax Exemptions Retroactively, Providing Definitive Tax Treatment for Specific Financial Transfers</h1> The amendment modifies Section 5 of the Expenditure-tax Act, 1957 by inserting a specific provision regarding gift-tax exemptions. It clarifies that certain gifts, donations, or settlements not chargeable to gift-tax under a specific subsection will be treated as such retroactively from April 1, 1964, effectively adjusting the taxation treatment of certain financial transactions.

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