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[Cites 0, Cited by 0] [Section 19(1)] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(1)(ii) in Estate Duty act, 1953

(ii)by virtue of clause (c), be accountable in respect of any assets for more than a part of the duty bearing to the whole thereof the some proportion as the value of the distribution of those assets bears to the principal value of the assets of the company passing on the death by virtue of section 17.