Section 97(4) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(4)Where the deceased has made expenses in favour of his children for settling them in life or for payment of their debts, which have to be collated or where a co-heir has done improvements to the assets with the written consent of the other co-heirs, the value of the expenses or improvements shall be calculated taking into account the changes in the cost of living or the value of currency.
