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of <h1>Section 50A: Estate Duty Relief Unaffected by Section 61 Time-Limit for Rectifications, Ensures Compliance with Gift-Tax Payments.</h1> Section 50A of the Estate Duty Act, 1953, mandates relief from estate duty concerning gift-tax paid. This circular clarifies that the time-limit in section 61 for rectifying estate duty assessments does not apply to relief under section 50A. The Controller of Estate Duty is obligated to provide this relief irrespective of the expiration of the time-limit specified in section 61. This guidance aligns with the previous clarification in Circular No. 354, which stated that section 50 also imposes a statutory obligation to allow relief for court fees, unaffected by section 61's time constraints.
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