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[Cites 0, Cited by 1] [Section 5(1)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(1)(iiic) in The Gift-Tax Act, 1958

(iiic)being an individual or a Hindu undivided family, of property in the form of such Capital Investment Bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf subject to a maximum of rupees ten lakhs in value in the aggregate in one or more previous years: