Amendment of section 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section (1),- (a) in sub-clause (iii), after the words "by the individual", the words ", directly or indirectly," shall be inserted; (b) in sub-clause (iv), the word "or" shall be inserted at the end and after that sub-clause, the following sub-clause shall be inserted, namely: - "(v) by the son's-wife, or the son's minor child, of such ;individual, to whom such ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ild and the provisions of sub-section (1)shall, so, far as may be, apply accordingly:"; (iii) after subjection (5), the following, subjection shall be inserted, namely;- "(5A) Where a gift of money from one person, to another is made by means of entries in the books of account maintained by the person making the gift or by an individual or a Hindu undivided family or a firm or an....