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Bare acts > Special Bearer Bonds (Immunities and Exemptions) Act, 1981 > Section 7
 
  


 

7. Amendment of Act 18 of 1958.-In section 5 of the Gift-tax Act, in sub-section (1), after clause (iiia), the following clause shall be inserted, namely:--

"(iiib) of property in the form of Special Bearer Bonds, 1991;".

 

 

 

 

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