Finance Act 1972 Section 52 - Bare Act |
| State | Central Government |
| Year | 1972 |
| Section Title | Amendment of Sections 32 and 33a |
In section 32 and 33A of the Gift-tax Act, 1958 (18 of 1958) (hereinafter referred to as the Gift-tax Act), for the words "nine per cent.", the words "twelve per cent." shall be substituted.