Repeal of Act XIV of 1963
4. (1) The Gift-tax Act, 1963 (XIV of 1963), is hereby repealed.
(2) Notwithstanding its repeal under sub-section (1), the Gift-tax Act, 1963 (XIV of 1963), and the rules, orders, instructions or directions made or issued thereunder shall continue to apply to the levy and collection of gift-tax payable thereunder before the repeal of this Act and to all proceedings connected therewith as if the said Act had not been repealed.
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