Central Government Act
Section 32 in The Estate Duty Act, 1953
32. Exemption of interest of a Hindu widow devolving upon reversioners in certain cases. Where on the death of any person governed by any school of Hindu law, his interest in any property has devolved on his widow, then, if the widow dies within seven years of her husband' s death and the interest aforesaid devolves upon the reversioners or any of them, no estate duty shall be leviable in respect of the passing of the interest aforesaid on the death of the widow, if and in so far as estate duty had been paid in respect of the passing of such interest on the death of her husband.