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[Cites 0, Cited by 2] [Section 7] [Entire Act]

Union of India - Subsection

Section 7(3) in Estate Duty act, 1953

(3)If a member of any tarwad or tavaahi governed by the Marumakkattayam rule of inheritance or a member of a kutumba or kavaru governed by the Aliyasantana rule of inheritance dies, then the provisions of sub-section (1) shall not apply with respect to the interest of the deceased in the property of the tarwad, tavazhi, kutumba or kavaru, as the case may be, unless the deceased had completed his eighteenth year.