Section 53(2)(a) in Andhra Pradesh Court-fees and Suits Valuation Act, 1956
(a)the value of the items mentioned in Annexure B to Part I of Schedule III shall be deducted from the value of the estate; Provided that when an application is made for probate or letters of administration in respect of only part of an estate, no debt, no expenses connected with any funeral rites or ceremonies and no mortgage encumbrance on any part of the estate other than that in respect of which the application is made shall be deducted :