The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 483] NEW DELHI, FRIDAY, NOVEMBER 12, 1976/KARTIKA 21, 1898
Separate paging is given to this Part in order that it may be filed as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
GIFT-TAX
New Delhi, the 12th November 1976
S.O. 722(E).—In exercise of the powers conferred by section 46 of the Gift-lax Act, 1958 (18 of 1958), the Central Board of Direct Taxes hereby makes the following rules further to amend the Gift-tax Rules, 1958, namely:—
1. These rules may be called the Gift-tax (Second Amendment) Rules, 1976.
2. In the Gift-tax Rules, 1958, in rule 10, in sub-rule (4), for the words "determined by the Board", the words "determined in accordance with such guidelines or principles as may be laid down by the Board from time to time by gen:ral or special order" shall be substituted.
[No, 1553/F.No. 143(3)/76-TPL]
2062 T HE G A Z E T T£ OF INDIA EXTRAORDINARY FART II—SEC. 3(ii)