Section 17(2)(b) in Estate Duty act, 1953

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Union of India - Subsection

Section 17(2)(b) in Estate Duty act, 1953

(b)where the company came into existence in the last year but one, or in the last, of the said accounting years, the reference in this sub-section to the said accounting years shall be construed as references to the two, or, as the case may be, the last, of those years.

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Union of India - Subsection

Section 17(2)(b) in Estate Duty act, 1953