Special Bearer Bonds (Immunities And Exemptions) Act, 1981

Section - 7 - Amendment of Act 18 of 1958.

Amendment of Act 18 of 1958.

7.   In section 5 of the Gift-tax Act, in sub-section (1), after clause (iiia), the following clause shall be inserted, namely : —

        "(iiib) of property in the form of Special Bearer Bonds, 1991;".

  
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