Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act] Union of India - Subsection Section 3(2)(b) in The Estate Duty (Distribution) Act, 1962 (b)"net proceeds" includes the estate duty the payment whereof has been accepted in accordance with the provisions of, section 52 of the Estate Duty Act, 1953 (34 of 1953);