https://www.taxtmi.com/caselaws?id=66621 Section 18A of the Gift-tax Act is explained as allowing rebate only when the gift-tax payable in respect of each separate instrument of gift exceeds one thousand rupees. The text distinguishes the computation of total gift-tax under section 3 from the later deduction under section 18A, treating them as operating in different fields. It reads the phrase in section 18A as referring to each instrument individually, with the marginal note supporting that interpretation. Section 13 of the General Clauses Act, 1897 is said to be inapplicable because the statutory context does not require the singular to include the plural. en-us Tue, 25 May 1982 00:00:00 +0530 Sat, 05 Mar 2011 12:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66621 Section 18A of the Gift-tax Act is explained as allowing rebate only when the gift-tax payable in respect of each separate instrument of gift exceeds one thousand rupees. The text distinguishes the computation of total gift-tax under section 3 from the later deduction under section 18A, treating them as operating in different fields. It reads the phrase in section 18A as referring to each instrument individually, with the marginal note supporting that interpretation. Section 13 of the General Clauses Act, 1897 is said to be inapplicable because the statutory context does not require the singular to include the plural. Case-Laws Income Tax Tue, 25 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66621