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[Cites 0, Cited by 10] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(1) in Estate Duty act, 1953

(1)There shall not be including in the property passing on the death of the deceased.-
(a)immovable property situated outside the territories to which this Act extends;
(b)movable property situated outside the territories to which this Act extends at the time of the death unless.-
(i)in the case of any property, whether settled or not, the deceased was domiciled in the said territories at the time of this death; or
(ii)in the case of settled property of which the deceased was a life tenant, the settler was domiciled in the said territories at the date the settlement took effect.