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[Cites 0, Cited by 2] [Section 58] [Entire Act]

Union of India - Subsection

Section 58(1) in Estate Duty act, 1953

(1)Estate duty shall be due from the date of the death of the deceased and shall be collected upon the account delivered under section 53 or clause (a) of section 57 or the account prepared under sub.-section (2) of section 61.