# The Finance Act, 1991, Section 85: Amendment of section 5

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/85/

## Text

Amendment of section 5. 85. In section 5 of the Gift-tax Act, in sub-section (2), in clause (iiie),— (a) for the portion beginning with the words "to any relative" and ending with the words "Provided further that", the following shall be substituted, namely:-— "of property in the form of the bonds specified under sub-clause (iid) of clause (25) of section 10 of the Income-tax Act: Provided, that"; (b) in the Explanation, clause (a) shall be omitted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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