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    <title>Amendment of section 33</title>
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    <description>Amendment to section 33 replaces references to income-tax authorities with &quot;corresponding gift-tax authorities&quot; and provides that the Chief Commissioner or Commissioner and the Tax Recovery Officer specified in the Income-tax Act shall be deemed the corresponding gift-tax authorities for recovery of gift-tax and sums imposed by way of penalty, fine and interest under the Gift-tax Act.</description>
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      <description>Amendment to section 33 replaces references to income-tax authorities with &quot;corresponding gift-tax authorities&quot; and provides that the Chief Commissioner or Commissioner and the Tax Recovery Officer specified in the Income-tax Act shall be deemed the corresponding gift-tax authorities for recovery of gift-tax and sums imposed by way of penalty, fine and interest under the Gift-tax Act.</description>
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