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Applicability of section 4(1)(a) of the Gift Tax Act.
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.... : May 4, 1977 Section(s) Referred: 4(1)(a) Statute: Gift Tax Act, 1958 Attention is invited to Instruction No.* 965 issued vide 340/22/76-GT, dated the 2nd July, 1976, on the above mentioned....
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