Section 103(1) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(1)When community assets are gifted by both the spouses, on the death of one of them the respective half only shall be brought for collation and on the death of the other spouse, the other half shall be brought for collation. If the assets gifted are exclusive assets of either of the spouses, such assets shall be brought for collation, upon the death of the respective spouse.
