Section 28A of The Gift-tax Act, 1958 View Chapter 6

Tax to be paid notwithstanding reference, etc.

1Notwithstanding that a reference has been made to the High Court or the Supreme Court, or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case.

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1. Ins. by s. 22, ibid, (w.e.f. 1-4-1963).