Section 3(2)(e) in The Estate Duty (Distribution) Act, 1962

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Union of India - Subsection

Section 3(2)(e) in The Estate Duty (Distribution) Act, 1962

(e)any property situated outside India shall be deemed to be situated in the State or, as the case may be, the Union territory wherein the value of such property has been brought into assessment.]

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Union of India - Subsection

Section 3(2)(e) in The Estate Duty (Distribution) Act, 1962