https://www.taxtmi.com/caselaws?id=27496 Civil death on becoming a sanyasi severs a Hindu's relationship with the natural family and ends the former personal obligation to maintain the mother. The Hindu Adoptions and Maintenance Act, 1956 does not preserve that obligation after renunciation. Consequently, a post-renunciation settlement in favour of the mother, made without consideration in money or money's worth, cannot be treated as discharge of a subsisting maintenance liability. Where made within two years before death, such a settlement is treated as a gift deemed to pass under section 9 of the Estate Duty Act, 1953. en-us Tue, 26 Jul 1983 00:00:00 +0530 Sat, 13 Feb 2010 12:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27496 Civil death on becoming a sanyasi severs a Hindu's relationship with the natural family and ends the former personal obligation to maintain the mother. The Hindu Adoptions and Maintenance Act, 1956 does not preserve that obligation after renunciation. Consequently, a post-renunciation settlement in favour of the mother, made without consideration in money or money's worth, cannot be treated as discharge of a subsisting maintenance liability. Where made within two years before death, such a settlement is treated as a gift deemed to pass under section 9 of the Estate Duty Act, 1953. Case-Laws Income Tax Tue, 26 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27496