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[Cites 0, Cited by 0] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(1) in The Gift-Tax Act, 1958

(1)The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act subject to the modifications specified in sub-section (2).