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 2] [Section 20(1)] [Section 20] [Entire Act] Union of India - Subsection Section 20(1)(e) in Estate Duty act, 1953 (e)prescribing the manner in which the shares and debentures of any such company passing upon the death of the deceased are to be valued for estate duty;