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    <title>Amendment of section 34</title>
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    <description>The amendment authorises the gift-tax authority to amend any intimation sent under the statutory intimation provision and to enhance or reduce the amount of refund granted under that provision, granting explicit administrative competence to revise prior intimations and adjust refund amounts.</description>
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      <description>The amendment authorises the gift-tax authority to amend any intimation sent under the statutory intimation provision and to enhance or reduce the amount of refund granted under that provision, granting explicit administrative competence to revise prior intimations and adjust refund amounts.</description>
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