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The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 Section 276

Title: Accretion of remuneration.— Where the testator has bequeathed to joint executors, the part of the remuneration of the

State: Goa

Year: 2016

276. Accretion of remuneration.- Where the testator has bequeathed to joint executors, the part of the remuneration of the executor

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The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 Section 172

Title: Effects of accretion.— The heir who acquires a share in the inheritance by reason of accretion shall succeed to all

State: Goa

Year: 2016

172. Effects of accretion.- The heir who acquires a share in the inheritance by reason of accretion shall succeed to all rights

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The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 Section 173

Title: Renunciation of right of accretion.— The heirs who get the right of accretion may renounce it in the event it carries

State: Goa

Year: 2016

173. Renunciation of right of accretion.- The heirs who get the right of accretion may renounce it in the event it carries special encumbrances

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Brief the judgments behind these acts

The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 Complete Act

State: Goa

Year: 2016

legacy.- When the legacy is subject to an encumbrance and the legatee does not Section170 - Right of accretion.- Section171 - Exclusion of right of accretion.- Section172 - Effects of accretion.- The heir who acquires a share

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The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 Section 170

Title: Right of accretion.—

State: Goa

Year: 2016

co-heirs, unless the testator has provided otherwise. (2) The heirs shall also be entitled to the right to accretion, if the legatees do not want or are unable to receive the legacy. ---28---

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The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 Section 171

Title: Exclusion of right of accretion.—

State: Goa

Year: 2016

1) The legatees shall not have the right of accretion interse. (2) If the bequeathed thing is indivisible or cannot be divided without detriment, the co- legatees shall

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Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

any company or corporation), acquired by the 171[research association] before the 1st day of March, 1983; (iii) any accretion to the shares, forming part of the corpus of the fund mentioned in sub-clause (i), by way of

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Finance Act, 1992 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1992

company or corporation), acquired by the scientific research association before the 1st day of March, 1983; (iii) any accretion to the shares, forming part of the corpus of the fund mentioned in sub-clause (i), by way of

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Income Tax Act, 1961 Section 10

Title: Incomes Not Included in Total Income

State: Central

Year: 1961

any company or corporation), acquired by the 171[research association] before the 1st day of March, 1983; (iii) any accretion to the shares, forming part of the corpus of the fund mentioned in sub-clause (i), by way of

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Income Tax Act, 1961 Schedule IV

Title: Recognised Provident Funds

State: Central

Year: 1961

amount to the credit of his individual account in a provident fund at any time ; (e) annual accretion, in relation to the balance to the credit of an employee, means the increase to such balance in

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