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[Cites 0, Cited by 0] [Section 35(1)] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(1)(a) in Estate Duty act, 1953

(a)property which consists of an interest in the joint family property of a Hindu family governed by the Mitakshara, Marumakkattayam or Aliayasantana law, to the extent to which the principal value of the estate does not exceed rupees fifty thousand ;