762/CBDT.

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..... d and the gift-tax is sought to be recovered from the donees u/s.29 of the Gift Tax Act, notices u/s 15(2) of the Gift Tax Act should be issued to the legal representatives and also to all the donees. The Board have accepted the decision. To avoid duplicity of proceedings, it is necessary that where the donor is dead, notices u/s 15(2) of the Gift Tax Act should be issued, not only to the legal re .....

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