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 12] [Section 40] [Entire Act] Union of India - Subsection Section 40(a) in Estate Duty act, 1953 (a)if the interest extended to the whole income of the property, be the principal value of that property ; and