https://www.taxtmi.com/acts?id=47272 Amendment inserts retrospective deeming language into the Explanation to section 24 of the Gift-tax Act, effective from 1st June, 1988, by (a) adding "on or before or after the 1st day of June, 1988" after "an order passed", (b) substituting "includes" with "shall include and shall be deemed always to have included", and (c) inserting "filed on or before or after the 1st day of June, 1988" after "of any appeal" and adding "and shall be deemed always to have extended" after "shall extend". en-us Fri, 10 Jan 2025 12:12:04 +0530 Fri, 10 Jan 2025 12:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47272 Amendment inserts retrospective deeming language into the Explanation to section 24 of the Gift-tax Act, effective from 1st June, 1988, by (a) adding "on or before or after the 1st day of June, 1988" after "an order passed", (b) substituting "includes" with "shall include and shall be deemed always to have included", and (c) inserting "filed on or before or after the 1st day of June, 1988" after "of any appeal" and adding "and shall be deemed always to have extended" after "shall extend". Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:12:04 +0530 https://www.taxtmi.com/acts?id=47272