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[Cites 0, Cited by 0] [Section 40] [Entire Act]

Union of India - Subsection

Section 40(4) in The Gift-Tax Act, 1958

(4)Where a firm or other association of persons is dissolved, notices under this Act in respect of the gifts made by the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.