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[Cites 0, Cited by 0] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(7) in Estate Duty act, 1953

(7)No part of the duty paid by the company shall be recoverable by it from any person on the ground only that he is entitled to any interest in, or to any sum charged on, the assets which the company had at the death of the deceased.