https://www.taxtmi.com/acts?id=47021 The amendment inserts, in subsection (2) of section 19A of the Gift-tax Act, after the words "or rates specified in the Schedule", the words "or, as the case may be, at the rate specified in sub-section (2) of section 3", so that subsection (2) will apply that rate alongside the Schedule rates, effective from the first day of April, 1987. en-us Fri, 03 Jan 2025 15:40:11 +0530 Fri, 03 Jan 2025 15:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47021 The amendment inserts, in subsection (2) of section 19A of the Gift-tax Act, after the words "or rates specified in the Schedule", the words "or, as the case may be, at the rate specified in sub-section (2) of section 3", so that subsection (2) will apply that rate alongside the Schedule rates, effective from the first day of April, 1987. Act-Rules F. Acts / Amendment Acts Fri, 03 Jan 2025 15:40:11 +0530 https://www.taxtmi.com/acts?id=47021