24. Section 41 of the principal enactment is hereby amended, in subsection (1) of that section, by the substitution, for paragraph (c) of that subsection, of the following new paragraph : -
" (c) to any child, whether such child is over or under twenty-one years of age, of such individual in consideration of the marriage of such child subject to a maximum of ten thousand rupees in value where such gift was made prior to April 1, 1977, and subject to a maximum of twenty-five thousand rupees in value where such gift is made on or after April 1, 1977, in respect of the marriage of each such child. ". |
|
|