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[Cites 0, Cited by 0] [Section 40] [Entire Act]

Union of India - Subsection

Section 40(2) in The Gift-Tax Act, 1958

(2)Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, and in the case of a company or association of persons be addressed to the principal officer thereof.