Section 15(1B)(i) in The Gift-Tax Act, 1958

[Cites 0, Cited by 0] [Section 15(1B)] [Section 15] [Entire Act]

Union of India - Subsection

Section 15(1B)(i) in The Gift-Tax Act, 1958

(i)the intimation already sent for any gift-tax, additional gift-tax or interest shall be amended on the basis of the said revised return and where any amount payable by way of gift-tax, additional gift-tax or interest specified in the said intimation has already been paid by the assessee then, if any such amendment has the effect of--

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Union of India - Subsection

Section 15(1B)(i) in The Gift-Tax Act, 1958