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of <h1>Relief from Estate Duty Granted Even After Limitation Period if Court Fees Paid for Probate: Section 50 Clarified.</h1> The circular clarifies that under Section 50 of the Estate Duty Act, 1953, relief from estate duty can be granted when court fees have been paid for obtaining probate, regardless of the expiration of the limitation period under Section 61 for rectifying estate duty assessments. This follows the Madras High Court's decision in a relevant case, which determined that the statutory obligation to provide such relief is not constrained by the time limit in Section 61. The Central Board of Direct Taxes has accepted this decision, ensuring that the relief is provided as mandated by the law.
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