Deduction of stamp duty under section 18A of the Gift-tax Act, 1958-Whether admissible on an instrument not designated as instrument of gift-Clarification regarding

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....58 Dated 30/4/1983 Section 18A of the Gift-tax Act as substituted by the Finance Act, 1982, with effect from 1-4-1983 is as under:- "Where any stamp duty has been paid under any law relating to stamp duty in force in any State on an instrument of gift of property, the assessee shall be entitled to a deduction from the gift-tax payable by him of an amount equal to the stamp duty so paid or one-h....