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[Cites 0, Cited by 11] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(2) in Estate Duty act, 1953

(2)In Parts II and III of this act, any reference to any interest disposed of policy of insurance effected, annuity or other interest purchased provided or to any gift settlement, disposition or transfer of property made, shall be constructed as including any such interest, policy, annuity, it, settlement,, disposition or transfer, as the case may be, whether it disposed of, effected, purchased or provided, or made before or after the commencement of this Act.