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The Gift-tax Act
# 46
Power to make rules
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All sections
44
Agreement for avoidance or relief of double taxation with respect to gift-tax
44A
Rounding off of taxable gifts
44B
Rounding off of tax, etc
45
Act not to apply in certain cases
46A
Power to make exemption, etc., in relation to certain Union territories
47
Power to remove difficulties
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