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 3] [Section 3(1)] [Section 3] [Entire Act] Union of India - Subsection Section 3(1)(b) in Estate Duty act, 1953 (b)a disposition taking effect out of the interest of the deceased shall be deemed to have been made by him, whether the concurrence, of any other person was or was no required;