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[Cites 0, Cited by 54] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(16) in Estate Duty act, 1953

(16)"property passing on the death" includes property passing either immediately on the death or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation, and "on the death" includes " at a period ascertainable only by reference to the death";