https://www.taxtmi.com/acts?id=46368 Insertion of the phrase "or deemed to be established" into clause (v) of sub section (1) of section 5 of the Gift tax Act, 1958 broadens the statutory scope so that funds treated as established are included within the gift tax provision, thereby altering which transfers or interests in such funds fall within the gift tax regime. en-us Thu, 19 Dec 2024 11:48:29 +0530 Thu, 19 Dec 2024 11:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46368 Insertion of the phrase "or deemed to be established" into clause (v) of sub section (1) of section 5 of the Gift tax Act, 1958 broadens the statutory scope so that funds treated as established are included within the gift tax provision, thereby altering which transfers or interests in such funds fall within the gift tax regime. Act-Rules F. Acts / Amendment Acts Thu, 19 Dec 2024 11:48:29 +0530 https://www.taxtmi.com/acts?id=46368