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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Trustees of Provident Funds u/s 80C Exempt from Estate Duty for Deaths After March 16, 1985.</h1> Trustees of the Central Provident Fund and trustees of provident funds under section 80C are no longer considered accountable persons for estate duty concerning deaths occurring on or after March 16, 1985. This change follows the discontinuation of the estate duty levy as amended by the Estate Duty (Amendment) Act, 1985. Consequently, these trustees are exempt from the duties and liabilities outlined in section 53 of the Income-tax Act for such cases. This information should be communicated to all trustees of provident funds recognized under section 80C.
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