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[Cites 0, Cited by 0] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(4) in The Gift-Tax Act, 1958

(4)If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default.