Co-parcenary property under Estate Duty Act.

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....3, 1976 Section(s) Referred: 7 ,39 Statute: Estate Duty Act Attention is invited to para 4 of the Board's Circular No. 11D/59 dated 17-10-1959, wherein it had been stated that if the deceased....

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....le surviving co-parcener, was survived by his wife, unmarried daughters and the widow of a predeceased brother. The Board are advised that as the sole surviving coparcener has powers of disposition ov....