# The Finance Act, 1972, Section 52: Amendment of sections 32 and 33A

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/52/

## Text

Gift-tax Amendment of sections 32 and 33A. 52. In sections 32 and 33A of the Gift-tax Act, 1958 (18 of 1958) (hereinafter refer- red to as the Gift-tax Act), for the words "nine per cent.", the words "twelve per cent." shall be substituted. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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