Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Gift tax (Removal of Difficulties) Order, 1989 CONTENTS 1. Short Title 2. Applicability of Section 15 of the Gift-tax Act, 1958 ar it stood before the commencement of the Direct Tax Laws (Amend- ment) Act, 1987 Gift tax (Removal of Difficulties) Order, 1989 In exercise of the powers conferred by sub-section ( I ) of Section 47 of the Gift-tax Act 1958 (18 of 1958), the Central Government hereby mates the following order, namely:- 1. Short Title :- This order may be called the Gift-tax (Removal of Difficulties) Order, 1989. 2. Applicability of Section 15 of the Gift-tax Act, 1958 ar it stood before the commencement of the Direct Tax Laws (Amend- ment) Act, 1987 :- The provisions of Section 15 of the Gift-tax Act, 1958 as they stood before the commencement of the Direct Tax Laws (Amend- ment) Act, 1987 (4 of 1988), shall apply in respect of assessments for the assessment year commencing on the 1st day of April, 1988 and any earlier assessment year.