Amendment of section 32

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....n section 32 of the 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)....

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....ay on which the amount is paid" shall be substituted; (ii) after the proviso, the following proviso shall be inserted, namely: - "Provided further that in respect of any period comme....