Amendment of section 32

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....e Gift-tax Act,- (a) in sub-section (1), for the words "thirty-five days", wherever they occur, the words "thirty days" shall be substituted; (b) in sub-section (2), - (i) for the words, bracket....

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....e substituted; (ii) after the proviso, the following proviso shall be inserted, namely: - "Provided further that in respect of any period commencing on or before the 31st day of March, 1989 and en....