Section 89(2) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(2)The value of the gifted assets shall be the value they had on the date of the opening of the inheritance, and this date shall be considered for computation of the disposable portion.Where the thing gifted has perished for no fault of the donee, the gifted thing shall not be included in the inheritance for the purpose of computation of the legitime, unless otherwise provided.Rules Relating to Collation
