Amendment of section 5

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..... ter referred to as the Gift-tax Act), - (a) in sub-section (1), - (i) after clause (iid), the following clause shall be inserted, namely :- '(iie) being an individual who is a non-resident I .....

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..... and", the words "thirty thousand" shall be substituted with effect from the 1st day of April, 1994; (b) in sub-section (2), for the words "twenty thousand", the words " .....

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