In section 23 of the Gift-tax Act, 1958 (18 of 1958) (hereinafter referred to as the Gift-tax Act), in sub-section (4), for the words "one hundred and twenty-five rupees", the words "two hundred rupees" shall be substituted with effect from the 1st day of June, 1981.
Finance Act, 1981 Section 32 - Bare Act |
| State | Central Government |
| Year | 1981 |
| Section Title | Amendment of Section 23 |
Act Info: