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[Cites 0, Cited by 11] [Section 26] [Entire Act]

Union of India - Subsection

Section 26(2) in The Gift-Tax Act, 1958

(2)The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.