Section 71 - Amendment of section 2 - Taxation Laws (Amendment) Act, 1984

CHAPTER IV AMENDMENTS TO THE GIFT-TAX ACT, 1958 71. Amendment of section 2. In section 2 of the Gift-tax Act, 1958 ( 18 of 1958) (hereafter in this Chapter referred to as the Gift-tax Act), in clause (va), the words not involving the carrying on of any activity for profit shall be omitted und shall be deemed to have been omitted with effect from the 1st day of April, 1984.