Central Government Act
Section 7(2) in The Estate Duty Act, 1953
(2) If a member of a Hindu coparcenary governed by the Mitakshara school of law dies, then the provisions of sub- section (1) shall apply with respect to the interest of the deceased in the coparcenary property only--
if the deceased had completed his eighteenth year at the time of his death, or
where he had not completed his eighteenth year at the time of his death, if his father or other male ascendant in the male line was not a coparcener of the same family at the time of his death. Explanation.-- Where the deceased was also a member of a sub- coparcenary (within the coparcenary) possessing separate property of its own, the provisions of this sub- section shall have effect separately in respect of the coparcenary and the sub- coparcenary.