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

Union of India - Subsection

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

(ii)any exemption or deduction, which on the basis of the information available in such return, accounts or documents, is prima facie admissible but which is not claimed or made in the return, shall be allowed;