Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 5] [Section 17(1)] [Section 17] [Entire Act] Union of India - Subsection Section 17(1)(b) in The Gift-Tax Act, 1958 (b)has failed to comply with a notice under sub-section (2) or sub-section (4) of section 15; or