Ultimate Law Resources : Database for Lawyers
The provisions of subsections (1), (IA), (2),(3),(4), (5), (5A) and (7) of sections 46 and 47 of the Incometax Act shall apply as if the said provisions were provisions of this Act, and referred to gifttax and sums imposed by way of penalty under this Act instead of to incometax and sums imposed by way of penalty under that Act, and to Gifttax Off...
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