Section 96 in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
96. Spouses of children not bound to collate.
- The gifts made by the parents to the spouse of their son or daughter are not subject to collation, but when they are made jointly to both the spouses, the son or the daughter, as the case may be, shall be liable to collate to the inheritance his or her respective half of the value of the gifted assets.
