(1)subject to the provisions of the section, property in which the deceased or any other person had interest ceasing on the death of the deceased shall be deemed to pass the deceased's death to the extent to which a benefit accrues or area by the cesser of such interest, including, in particular, a coparcenary interest in the joint family property of a Hindu family governed by the Mitakshara, Marumakkattayam or Aliyasantana law.
