# The Finance Act, 1973, Section 21: Amendment of Act 18 of 1958

- Act: The Finance Act, 1973 (Act 21 of 1973)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1973/section/21/

## Text

Gift-tax Amendment of Act 18 of 1958 21. section 5 of the Gift-tax Act, 1958, in clause (v) of sub-section (1), after the words "fund established", the words "or deemed to be established" shall be inserted with effect from the 1st day of April, 1974. [Finance Act, 1973] © Copyright. Taxmann Publications Pvt. Ltd.

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