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of <h1>Discharge Certificates Issued Automatically Post-Estate Duty Assessment; No Application Needed per Estate Duty Act, Section 67.</h1> The circular addresses the issuance of discharge certificates under the Estate Duty Act, 1953. It notes that discharge certificates are not automatically issued after an estate duty assessment is finalized, even if no duty is payable or the duty has been fully paid. The Board has decided that discharge certificates should accompany the assessment order when no duty is owed. In cases where duty is payable, the certificate should be issued once the duty is fully collected, without requiring an application from the accountable person, as section 67 does not prohibit issuing a certificate without an application.
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