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 20] [Section 34] [Entire Act] Union of India - Subsection Section 34(3) in Estate Duty act, 1953 (3)Property passing on any death shall not be aggregated more than once nor shall estate duty in respect thereof be levied more than once on the same death.