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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Gift-tax amendment clarifies taxable gifts as the base and refines refund and cross-reference wording under section 33A.</h1> Amendments to section 33A of the Gift-tax Act substitute 'taxable gifts' for 'total income' in subsection (1), revise the refund wording in subsection (4B)(a) to a broader formulation, and insert an express cross-reference into subsection (4B)(c) to assessment-related subsections, thereby clarifying the taxable base and the procedural links governing refunds.

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