Amendment of Act 18 of 1958
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....erson resident in India, of foreign currency or other foreign exchange [as defined, respectively, in clause (c) and clause (d) of section 2 of the Foreign Exchange Regulation Act, 1947] remitted from a country outside India in accordance with the provisions of the said Act, and any rules made thereunder, during the period commencing on the 26th day of October, 1965 and ending on the 28th day of Fe....
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....0 plus 8 per cent. of the amount by which the value of such gifts exceeds Rs. 15,000. (3) Where the value of all taxable gifts exceeds Rs. 40,000 but does not exceed Rs. 90,000 Rs. 2,750 plus 10 per cent. of the amount by which the value of such gifts exceeds Rs. 40,000. (4) Where the value of all taxable gifts exceeds Rs. 90,000 but does not exceed Rs. 1,40,000 Rs. 7,750 plus 15 per c....
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