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        F. Acts / Amendment Acts

        Section 7 - Amendment of Act 18 of 1958

        Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1965

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        Gift-tax exemption for National Defence Gold Bonds limited to initial subscribers under a yearly gold weight cap. Amendment inserts a new exemption into section 5(1) of the Gift-tax Act, 1958, providing a gift-tax exemption for property in the form of National Defence Gold Bonds, 1980, limited by an aggregate annual gold-weight cap and available only to the person who initially subscribed to those Bonds.
                          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.

                                Gift-tax exemption for National Defence Gold Bonds limited to initial subscribers under a yearly gold weight cap.

                                Amendment inserts a new exemption into section 5(1) of the Gift-tax Act, 1958, providing a gift-tax exemption for property in the form of National Defence Gold Bonds, 1980, limited by an aggregate annual gold-weight cap and available only to the person who initially subscribed to those Bonds.


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