Section 19(1)(b) in Estate Duty act, 1953

[Cites 0, Cited by 1] [Section 19(1)] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(1)(b) in Estate Duty act, 1953

(b)any person (other than a bona fide purchaser for full consideration in money or money's worth received by the company for its own use and benefit) who receives, whether directly from the company or otherwise, or disposes of, any assets which the company had, whether as capital or as income, at the death or at any time thereafter;

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Union of India - Subsection

Section 19(1)(b) in Estate Duty act, 1953