Section 11(1)(a) in Estate Duty act, 1953

[Cites 0, Cited by 1] [Section 11(1)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(1)(a) in Estate Duty act, 1953

(a)if, had there been no disposition or determination, as aforesaid of that interest and no disposition of any interest expectant upon or subject to that interest, the property in which the interest subsisted would have passed on the death under section 5, that property shall be deemed by virtue of this section to be included as to the whole thereof in the property passing on the death; or

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Union of India - Subsection

Section 11(1)(a) in Estate Duty act, 1953