Section 48(8) in High Court Rules and Orders In M.P.
(8)That the said assets, exclusive of what the deceased may have been possessed of or entitled to as a trustee for another and not beneficially or with power to confer a beneficial interest, and also exclusive of the items mentioned in the said Annexure II, but inclusive of all rents, interests and dividends and increased value since the date of his death are under the value of Rs.........
