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[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(2)(a) in The Gift-Tax Act, 1958

(a)an individual shall be deemed to be ordinarily resident in the territories to which this Act extends during the previous year in which the gift is made if during that year he is regarded as a resident but not as not ordinarily resident within the meaning of section 6of the Income-tax Act, subject to the modification that references in that section to India shall be construed as references to the territories to which this Act extends;