Estate duty clearance exemption allows provident fund trustees to pay benefits without certificate, subject to affidavit and indemnity. Trustees may pay a deceased member's provident or related insurance benefits without an estate duty clearance certificate up to fifty thousand rupees, while their statutory liability remains unaffected; any subsequent estate-duty claim will be met from the fund's Reserve and Forfeiture Account and may be recovered from payees under the indemnity bond. Claimants must file an affidavit that the property does not attract estate duty and must furnish an indemnity bond/undertaking to indemnify the trustees.