# The Finance Act, 1986, Section 45: Amendment of section 19A

- Act: The Finance Act, 1986 (Act 23 of 1986)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1986/section/45/

## Text

Amendment of section 19A. 45. In section 19A of the Gift-tax Act, in subjection (2), after the words "or rates specified in the Schedule", the words, brackets and figures "or as the case may be, at the rate specified in sub-section (2) of section 3" shall be inserted with effect from the 1st day of April, 1987. [Finance Act, 1986] © Copyright. Taxmann Publications Pvt. Ltd.

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