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[Cites 0, Cited by 0] [Section 11(2)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(2)(b) in Estate Duty act, 1953

(b)in the case of a partial determination, if the conditions specified in the preceding paragraph were not satisfied by reason only of the retention or enjoyment by the deceased of possession of some part of the property, or of some benefit, by virtue of the provision of the instrument under which he had the interest ;