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 2] [Section 16(2)] [Section 16] [Entire Act] Union of India - Subsection Section 16(2)(c) in Estate Duty act, 1953 (c)"subject-matter" includes, in relation to any disposition, any annual or periodical payment made or payable under or by virtue of the disposition.