# The Finance Act, 1976, Section 28: Amendment of Act 18 of 1958

- Act: The Finance Act, 1976 (Act 66 of 1976)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1976/section/28/

## Text

Gift-tax Amendment of Act 18 of 1958. 28. In section 5 of the Gift-tax Act, 1958, in clause (iv) of sub-section (1), after the words "local authority", the words, brackets, figures and letter "or any authority referred to in clause (20A) of section 10 of the Income-tax Act "shall be inserted with effect from the 1st day of April, 1977. [Finance Act, 1976] © Copyright. Taxmann Publications Pvt. Ltd.

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