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[Cites 0, Cited by 0] [Section 10(2)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(2)(a) in The Gift-Tax Act, 1958

(a)in section 124 of the Income-tax Act,-
(i)in sub-section (3), reference to the provisions of the Income-tax Act shall be construed as references to the corresponding provisions of the Gift-tax Act;
(ii)sub-section (5) shall be omitted;