Section 116 - Amendment of section 23 - Taxation Laws (Amendment) Act, 1975

116. Amendment of section 23. In sub-section (1) of section 23 of the Gift-tax Act (i) for the words and figures under section 17 , the words, figures and letter under section 17 or section 17A shall be substituted; (ii) for the words, brackets and figures under sub-section (3) of section 17 , the words, figures and letter under section 17A shall be substituted.