Section 54 - Amendment of section 2 - Finance Act, 1994

Gift-tax 54. Amendment of section 2. In section 2 of the Gift-tax Act, 1958 (18 of 1958) (hereinafter referred to as the Gift-tax Act), in clause (xxv), after the word Director , the words and brackets Additional Director of Income-tax , Additional Commissioner of Income-tax , Additional Commissioner of Income-tax (Appeals) , Deputy Director , shall be inserted with effect from the 1st day of June, 1994.