Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 24(1)] [Section 24] [Entire Act] Union of India - Subsection Section 24(1)(d) in The Gift-Tax Act, 1958 (d)where the order is sought to be revised by the Commissioner on his own motion, if such order is made more than one year previously.