On probate of a will (with or without will
annexed), when
(i) The amount or value of the estate in
respect of which the grant of probate is made exceeds one thousand rupees (Rs.
1,000/-) but does not exceeds five thousand rupees (Rs. 5,000/-).
Two per centum on such amount or value
(ii) Such amount or value exceeds five
thousand rupees (Rs. 5,000/-)
Three per centum on such amount or value
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