Gift-Tax Act, 1958
Section - 18B - Additional gift-tax
CHAPTER IVACHARGE OF ADDITIONAL GIFT-TAX IN CERTAIN CASESAdditional gift-tax.18B. [Omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Section 18B was inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date.]
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