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 0] [Section 17(4)] [Section 17] [Entire Act] Union of India - Subsection Section 17(4)(c) in Estate Duty act, 1953 (c)if, -(i)on the assumption that the company is a company to which this sub-section applies; or(ii)on the assumption that the company and any other company or companies are companies to which the said sub-section applies,