Section Text
In section 5 of the Gift-tax Act, 1958, in clause (v) of sub-section (1), after the words "fund established", the words "or deemed to be established" shall be inserted with effect from the 1st day of April, 1974.
Finance Act 1973 Section 21
Bare act section · Research
About this section
Finance Act 1973 Section 21 is part of Finance Act 1973 - Amendment of Act 18 of 1958. Read the section text below and explore Indian court judgments that cite it.
Research copy - verify against official government publications before filing or court use.
Frequently asked questions
What does Finance Act 1973 Section 21 provide?
Section Section 21 of the Finance Act 1973 (Amendment of Act 18 of 1958) is reproduced on this page as part of the Finance Act 1973. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.
How do I find judgments on Finance Act 1973 Section 21?
Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1973 Section 21. Advanced act search can narrow results by court, year, or additional act filters.
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