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Exemption u/s. 5(1)(v) of the Gift-tax Act, 1958--Gift other than a sum of money

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.... a sum of money Circular No. 304 Dated 2/6/1981 To All Commissioners of Income-tax/ All Commissioners of Gift-tax. Sir, Subject : Exemption u/s. 5(1)(v) of the Gift-tax Act, 1958--Gift other ....