Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 54(2)] [Section 54] [Entire Act] Union of India - Subsection Section 54(2)(a) in Estate Duty act, 1953 (a)the trustees of a settlement may become accountable for estate duty payable by virtue of section 11 in respect of any property; and