Amendment of section 33

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.... section 33 of the Gift-tax Act,- (a) for the words "and to Gift-tax Officer and Commissioner of Gift-tax instead of to Income-tax Officer and Commissioner of Income-tax", the words "and to t....

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....referred to in the Income tax Act shall be deemed to be the corresponding gift-tax authorities for the purpose of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this ....