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Insertion of new Schedule II

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Full Text of the Document

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....ction 6(1)] Rules for determining the value of property gifted Value of gifted property, how to be determined. The value of any property, other than cash, transferred by way of gift shall, for the purposes of this Act, be determined in accordance with the provisions of Schedule III to the Wealth-tax Act, which shall apply subject to the following modifications, namely: - ....

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