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[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(2)(d) in The Gift-Tax Act, 1958

(d)"gifts made in contemplation of death" has the same meaning as in section 191 of the Indian Succession Act, 1925 (39 of 1925).