Whether date on which gift is made by assessee is to be excluded for the purposes of allowing rebate on advance payment of gift-tax under the section

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..... cluded for the purposes of allowing rebate on advance payment of gift-tax under the section Section 18 provides that if a person making a taxable gift pays into the treasury, within fifteen days of his making the gift, the amount of tax due on the gift, he shall at the time of assessment under section 15, be given credit, in addition to the amount so paid, for an amount equal to ten per cent of .....

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