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[Cites 0, Cited by 0] [Section 27(1)] [Section 27] [Entire Act]

Union of India - Subsection

Section 27(1)(b) in Estate Duty act, 1953

(b)the deceased was concerned in a fiduciary capacity imposed on him otherwise than by a disposition made by him and in such a capacity only ; and references to a gift in this Act shall be construed accordingly :