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[Cites 0, Cited by 0] [Section 46(2)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(2)(e) in The Gift-Tax Act, 1958

(e)the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not depend on the will of the donor or of any amount paid under section 18;