https://www.taxtmi.com/acts?id=47271 The amendment substitutes in section 16A of the Gift-tax Act the period of one year with two years and replaces the proviso to permit assessments first assessable in the assessment year commencing 1 April 1987 or earlier to be made on or before 31 March 1991, and those first assessable in the assessment year commencing 1 April 1988 to be made on or before 31 March 1992. en-us Fri, 10 Jan 2025 12:11:48 +0530 Fri, 10 Jan 2025 12:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47271 The amendment substitutes in section 16A of the Gift-tax Act the period of one year with two years and replaces the proviso to permit assessments first assessable in the assessment year commencing 1 April 1987 or earlier to be made on or before 31 March 1991, and those first assessable in the assessment year commencing 1 April 1988 to be made on or before 31 March 1992. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:11:48 +0530 https://www.taxtmi.com/acts?id=47271