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

Union of India - Subsection

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

(a)enhancing the amount already paid, the intimation amended under this clause shall be sent to the assessee specifying the excess amount payable by him and such intimation shall be deemed to be a notice of demand issued under section 31 and all the provisions of this Act, shall apply accordingly;