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Section 7AA – The Gift Tax Act, 1958

The Gift Tax Act, 1958

 

 

7AA.

 

[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

 

1[***]

 

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1.  Section 7AA omitted by Act 4 of 1988, sec. 165 (w.e.f. 1-4-1988). Earlier section 7AA was ins. by Act 41 of 1975, sec. 108 (w.e.f. 1-10-1975) and was subs. by Act 29 of 1977), sec. 39 and Sch. V, Pt. III (w.e.f. 10-7-1978).

 

 

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The Gift Tax Act, 1958

 

Indian Laws – Bare Acts

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