Amendment of sections 32 and 33A
Section 52 of the Finance Act, 1972 deals with amendment of sections 32 and 33A. Gift-tax Amendment of sections 32 and 33A. The Act was enacted on 28 May 1972.
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]
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Section 52, The Finance Act, 1972 (Act 16 of 1972).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 52
What does Section 52 of the Finance Act deal with?
Section 52 of the Finance Act is headed "Amendment of sections 32 and 33A". Gift-tax Amendment of sections 32 and 33A.
How do I find court cases under Section 52 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1972 52, section 52 Finance Act 1972, section 52 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 52 of the Finance Act, and has it changed?
Its own text turns on section 32 (Amendment of section 205), Gift-tax Act 32 (Recovery of tax and penalties), Gift-tax Act 33A (Refunds), so none of them can safely be read on its own.
When was Section 52 of the Finance Act enacted?
Section 52 of the Finance Act, cited as Finance Act 1972 52, was enacted on 28 May 1972 as Act 16 of 1972. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule4219 words
- 2. Income-tax884 words
- 26. Amendment of section 139612 words
- 46. Insertion of new section 21A576 words
- 45. Amendment of section 5547 words
- 28. Insertion of new sections 194B and 194C538 words
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