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Section 1 – The Gift Tax Act, 1958

The Gift Tax Act, 1958




(1) This Act may be called the Gift Tax Act, 1958.


(2) 1 It extends to the whole of India except the State of Jammu and Kashmir.


(3) It shall be deemed to have come into force on the 1st day of April, 1958.



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The Gift Tax Act, 1958


Indian Laws – Bare Acts

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