https://www.taxtmi.com/circulars?id=9080 Sections 9 and 10 include gifts made by the deceased during his lifetime in the estate's principal value, while Section 46 permits proportional abatement of debts where consideration comprised property derived from the deceased or was provided by a person whose resources included such property; inclusion under Sections 9/10 and abatement under Section 46 may be invoked simultaneously if the conditions of those sections are met. en-us Mon, 23 May 1977 00:00:00 +0530 Thu, 02 Jun 2011 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9080 Sections 9 and 10 include gifts made by the deceased during his lifetime in the estate's principal value, while Section 46 permits proportional abatement of debts where consideration comprised property derived from the deceased or was provided by a person whose resources included such property; inclusion under Sections 9/10 and abatement under Section 46 may be invoked simultaneously if the conditions of those sections are met. Circulars Income Tax Mon, 23 May 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9080