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[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(2)(c) in The Estate Duty (Distribution) Act, 1962

(c)"net proceeds attributable to Union territories" means the portion of net proceeds which bears to the total net proceeds in any financial year the same proportion which the gross value of all property, situated, in all the Union territories and brought into assessment in that financial year bears to the total gross value of all property brought into assessment in that year;