Gift-tax Act amendment expands taxable transfers to include orders by the Director General or Director under section 17A. The amendment inserts a provision in section 25(1) of the Gift-tax Act expressly incorporating orders passed by the Director General or Director under section 17A alongside references to section 24, thereby treating such administrative orders as relevant instruments for the purposes of section 25(1).
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Provisions expressly mentioned in the judgment/order text.
Gift-tax Act amendment expands taxable transfers to include orders by the Director General or Director under section 17A.
The amendment inserts a provision in section 25(1) of the Gift-tax Act expressly incorporating orders passed by the Director General or Director under section 17A alongside references to section 24, thereby treating such administrative orders as relevant instruments for the purposes of section 25(1).
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