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State of Goa - Section

Section 101 in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012

101. On payments made.

- Payments made by the donee, payments of the debts of the donor or payments of the encumbrances in favour of third parties, including the payment to any co-heirs on account of their share in the value of the gifted properties, shall be updated with reference to the official index of inflation. The provision is applicable to collations and gifts, made in cash.