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Section 11AA – The Gift Tax Act, 1958

The Gift Tax Act, 1958



Section 11AA.







1.  Section 11AA omitted by Act 4 of 1988, sec. 165 (w.e.f. 1-4-1988). Earlier section 11AA was ins. as section 11A by Act 20 of 1967, sec. 35 (f) (w.e.f. 1-4-1967) and the original section 11A was re-numbered as section 11AA by Act 19 of 1970, sec. 27 (b) (w.e.f. 1-4-1970).




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The Gift Tax Act, 1958


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