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[Cites 0, Cited by 0] [Section 20(1)] [Section 20] [Entire Act]

Union of India - Subsection

Section 20(1)(f) in Estate Duty act, 1953

(f)providing an upper limit by reference to the value of the property transferred by the deceased to any such company and preventing duplicating of charge where duty would otherwise be payable in respect of both the assets of any such company (or a proportion of them) and the deceased's holding of shares and debentures in any such company;