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Commissioner Of Gift-Tax vs Princess Harshad Kumari on 4 June, 1990

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[Section 5(1)] [Section 5] [Complete Act]
Central Government Act
Section 5(1)(iii) in The Gift- Tax Act, 1958
(iii) of property in the form of savings certificates issued by the Central Government, which that Government, by notification in the Official Gazette, exempts from gift- tax;