Insertion of new section 22A

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Full Text of the Document

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....b-section (1) of section 13 or section 14 or sub-section (4) of section 15 for any assessment year, any question arises as to whether,- (a) any amount is includible or not in computing the amount of taxable gifts (hereafter in this section referred to as the disputed amount), or (b) any exemption or deduction is admissible or not in computing taxable gifts (hereafter in this section referred t....