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.

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