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[Cites 0, Cited by 9] [Section 3(1)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(1)(a) in Estate Duty act, 1953

(a)a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would, if he were sui juris enable him to dispose of the property;