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   (ii)        under a gift or will;
   (iii)       (a) by succession, inheritance or devoilution, or
(b) on any distribuation of assets on the dissolution of a firm, body of individuals, or other association of persons, where such dissolution had taken lace at any time before the 1st day of April, 1987, or]
(c) on any distribution of assets on the liquidation of a company, or
(d) under the transfer to a revocable or an irrevocable trust, or
(e) under any such transfer as is referred to in clauses(iv),(v),(vi),(via),(viaa),(vica),(vicb),(xiii),(xiib) (xiv)] of section 47]