Estate duty relief for closely spaced deaths requires sanction; lower officials must report via proper channel. The instruction clarifies that relief under Explanation 2 to Section 31-treating closely spaced deaths as one death for estate duty-is not grantable by the Assistant Controller without the Board's satisfaction; Assistant Controllers must report such cases to the Board through the Controller of Estate Duty so the Board may grant the necessary relief.
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 relief for closely spaced deaths requires sanction; lower officials must report via proper channel.
The instruction clarifies that relief under Explanation 2 to Section 31-treating closely spaced deaths as one death for estate duty-is not grantable by the Assistant Controller without the Board's satisfaction; Assistant Controllers must report such cases to the Board through the Controller of Estate Duty so the Board may grant the necessary relief.
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