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<h1>Tax Penalty Challenge Rules Updated: Section 22 Amendment Streamlines Objection Process for Gift-tax Act Proceedings</h1> The amendment modifies section 22 of the Gift-tax Act by removing specific date references in subsection (1) and replacing subsection (1A)(c) with a new provision regarding objections to penalties imposed under section 17. The changes relate to procedural aspects of tax penalty challenges, specifically requiring prior approval from the Deputy Commissioner when objecting to penalties.