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Insertion of new section 41C

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..... ion 41B of the GifL- ax Act, the following section shall be inserted, namely: - "41C. Return of gifts, etc., not to be invalid on certain grounds. No return of gifts, assessment, notice, summons o .....

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..... r other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act".
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat .....

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