Objection procedure for gift-tax penalties revised: prior Deputy Commissioner approval required and textual clause updated. Section 22 is amended by omitting a transitional reference in sub section (1), clause (d), and by substituting sub section (1A), clause (c) to provide that any objection to a penalty under sub section (1) of section 17 may be made only with the previous approval of the Deputy Commissioner as specified in sub section (3) of that section.
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Provisions expressly mentioned in the judgment/order text.
Objection procedure for gift-tax penalties revised: prior Deputy Commissioner approval required and textual clause updated.
Section 22 is amended by omitting a transitional reference in sub section (1), clause (d), and by substituting sub section (1A), clause (c) to provide that any objection to a penalty under sub section (1) of section 17 may be made only with the previous approval of the Deputy Commissioner as specified in sub section (3) of that section.
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