Section 33A(1)(b) in The Gift-Tax Act, 1958

[Cites 0, Cited by 0] [Section 33A(1)] [Section 33A] [Entire Act]

Union of India - Subsection

Section 33A(1)(b) in The Gift-Tax Act, 1958

(b)the assessment is annulled, the refund shall become due only of the amount, if any, of the tax paid in excess of the tax chargeable on the taxable gifts returned by the assessee.

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Union of India - Subsection

Section 33A(1)(b) in The Gift-Tax Act, 1958