Section 11(1)(b) in Estate Duty act, 1953

[Cites 0, Cited by 0] [Section 11(1)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(1)(b) in Estate Duty act, 1953

(b)if, had there been no disposition or determination as aforesaid of that interest and no disposition of any interest expectant upon or subject to that interest, the property in which the interest subsisted would have been deemed by virtue of section 7 to be including to a particular extent in the property passing on the death, the property in which the interest subsisted shall be deemed by virtue of this section to be included to that extent in the property passing of the death.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 11(1)(b) in Estate Duty act, 1953