# The Finance Act, 1981, Section 32: Amendment of section 23

- Act: The Finance Act, 1981 (Act 16 of 1981)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1981/section/32/

## Text

Gift-tax Amendment of section 23. 32. In section 23 of the Gift-tax Act, 1958 (18 of 1958)(hereinafter referred to as the Gift-tax Act), in sub-section (4), for the words "one hundred and twenty-five rupees", the words "two hundred rupees" shall be substituted with effect from the 1st day of June, 1981. [Finance Act, 1981] © Copyright. Taxmann Publications Pvt. Ltd.

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