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Union of India - Section

Section 7 in The Special Bearer Bonds (Immunities And Exemptions) Act, 1981

7. Amendment of Act 18 of 1958.

-In section 5 of the Gift-tax Act, in sub-section (1), after clause (iiia), the following clause shall be inserted, namely:--"(iiib) of property in the form of Special Bearer Bonds, 1991;".