Section 121 - Amendment of section 41A - Taxation Laws (Amendment) Act, 1975

121. Amendment of section 41A. In section 41A of the Gift-tax Act, (i) in sub-section (1), after the word proceedings , the words or prosecutions shall be inserted; (ii) for sub-section (2), the following sub-section shall be substituted, namely: (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Assistant Commissioner has expired without an appeal having been presented or the appeal, if presented, has been disposed of. .