https://www.taxtmi.com/acts?id=50802 The inserted provision created a pre filing dispute procedure requiring the assessee to include disputed amounts in the gift tax return, not claim disputed deductions, pay a prescribed portion of tax on the disputed items, and apply to the appellate authority within a limited period; the appellate authority could inquire or direct the Assessing Officer to inquire, decide the question and apply appeal provisions to such applications. en-us Tue, 15 Apr 2025 11:50:11 +0530 Tue, 02 Sep 2025 17:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50802 The inserted provision created a pre filing dispute procedure requiring the assessee to include disputed amounts in the gift tax return, not claim disputed deductions, pay a prescribed portion of tax on the disputed items, and apply to the appellate authority within a limited period; the appellate authority could inquire or direct the Assessing Officer to inquire, decide the question and apply appeal provisions to such applications. Act-Rules F. Acts / Amendment Acts Tue, 15 Apr 2025 11:50:11 +0530 https://www.taxtmi.com/acts?id=50802