Trustees of Central Provident Fund as well as trustees of provident funds referred to in section 80C are no longer accountable persons in respect of deaths occurring on or after 16-3-1985 consequent on discontinuance of estate duty levy
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Estate duty cessation: trustees of provident funds no longer accountable for deaths on or after the effective repeal date. The abolition of estate duty for deaths on or after 16-3-1985 means trustees of the Central Provident Fund and trustees of provident funds recognised under section 80C are no longer accountable persons under section 53 with respect to such deaths; the revenue authority directed that this be communicated to all recognised provident fund trustees.
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 cessation: trustees of provident funds no longer accountable for deaths on or after the effective repeal date.
The abolition of estate duty for deaths on or after 16-3-1985 means trustees of the Central Provident Fund and trustees of provident funds recognised under section 80C are no longer accountable persons under section 53 with respect to such deaths; the revenue authority directed that this be communicated to all recognised provident fund trustees.
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