Section 91 in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
91. Exemption from collation.
(1)Forced heirs may be exempted from collation if the donor so states expressly or if the donee renounces the inheritance. Nevertheless, the other heirs have the right to obtain reduction of the gift, if the gift is inofficious.(2)Where the forced heir is exempted from collation, it shall be deemed that the donor intended that the gift be reckoned in the disposable portion.
