Estate duty compliance: tax officers must notify deaths and forward post-assessment rectification orders to estate duty authorities. Income Tax, Wealth Tax and Gift Tax officers must inform the Assistant Controller of Estate Duty of assessees' dates of death and the Assistant Controller must review tax records when assessing estate duty. If, for the period up to death, any rectification, revision or similar post-assessment orders are later passed, copies of those orders must be endorsed to the Assistant Controller so he can consider corresponding rectification of the Estate Duty assessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Estate duty compliance: tax officers must notify deaths and forward post-assessment rectification orders to estate duty authorities.
Income Tax, Wealth Tax and Gift Tax officers must inform the Assistant Controller of Estate Duty of assessees' dates of death and the Assistant Controller must review tax records when assessing estate duty. If, for the period up to death, any rectification, revision or similar post-assessment orders are later passed, copies of those orders must be endorsed to the Assistant Controller so he can consider corresponding rectification of the Estate Duty assessment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
