Amendment of section 4

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..... clause (iii), after the words "by the individual", the words ", directly or indirectly," shall be inserted; (b) in sub-clause (iv), the word "or" shall be inserted at the end and after that sub-clause, the following sub-clause shall be inserted, namely: - "(v) by the son's-wife, or the son's minor child, of such ;individual, to whom such assets have been transferred by the individual, .....

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..... ordingly:"; (iii) after subjection (5), the following, subjection shall be inserted, namely;- "(5A) Where a gift of money from one person, to another is made by means of entries in the books of account maintained by the person making the gift or by an individual or a Hindu undivided family or a firm or an association of persons or body of individuals with whom or which he has business of other .....

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