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Inclusion of gifts by the deceased during his life time.

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....Dated : May 23, 1977 Section(s) Referred: 9 ,10 ,46 Statute: Estate Duty Act Sections 9 & 10 of the E.D. Act provide for inclusion of gifts made by the deceased during his life time in the pr....

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Full Text of the Document

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....t any time included any property derived from the deceased. 2. A question may arise whether in a case in which the deceased had made a gift so as to attract the provisions of section 9 or 10 and su....

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