In section 45 of the Gift-tax Act, with effect from the 1st day of April, 1973, -
(a) in clause (e), for the word and figures "section 11", the words and figures "section 11 or section 12" shall be substituted;
(b) in Explanation 3, -
(i) in clause (i), for the word and figures "section 11", the words, figures and letter "section 11 or section 12 or section 12A" shall be substituted;
(ii) in clause (ii), for the word and figures "section 11", the words and figures "section 11 or section 12" shall be substituted.