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

Union of India - Subsection

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

(b)in section 127 of the Income-tax Act, in the Explanation below sub-section (4), references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Gift-tax Act.