Substitution of new section for section 18

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Full Text of the Document

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.... within fifteen days of his making the gift any part of the amount of tax due on the gift calculated at the rates specified in the Schedule or, in a case where the provisions of section 6A are applicable to a gift, in the manner specified in that section, he shall, at the time of assessment under section 15, be given credit- (i) for the amount so paid; and (ii) for a sum equal to one-ninth of ....