https://www.taxtmi.com/circulars?id=9060 Both reliefs-credit for stamp duty on an instrument of gift and relief for advance payment of gift-tax-are subject to their respective conditions. Where both are claimed, the credit for stamp duty under section 18A must be allowed before applying the relief for advance payment under section 18. en-us Mon, 21 Feb 1977 00:00:00 +0530 Wed, 01 Jun 2011 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9060 Both reliefs-credit for stamp duty on an instrument of gift and relief for advance payment of gift-tax-are subject to their respective conditions. Where both are claimed, the credit for stamp duty under section 18A must be allowed before applying the relief for advance payment under section 18. Circulars Income Tax Mon, 21 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9060