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[Cites 0, Cited by 1] [Section 22(1A)] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(1A)(a) in The Gift-Tax Act, 1958

(a)objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or