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[Cites 0, Cited by 1] [Section 20(1)] [Section 20] [Entire Act]

Union of India - Subsection

Section 20(1)(b) in Estate Duty act, 1953

(b)prescribing the matters to be treated as benefits accruing to the deceased from any such controlled company, the manner is which there amount is to be determined, and the time at which they are to be treated as accruing;