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 13] [Section 34] [Entire Act] Union of India - Subsection Section 34(2) in Estate Duty act, 1953 (2)Every estate shall include all income accrued upon the property included therein down to and outstanding at the date of the death of the deceased.