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<h1>Clarification on Estate Duty Audit Scope: CBDT's Circular No. 184 Aligns with Wealth Tax & Estate Duty Acts' Assessments.</h1> Circular No. 184, dated February 22, 1988, addresses the scope of audits for Estate Duty assessments under the Summary Assessment Scheme. It clarifies that the Central Board of Direct Taxes (CBDT) instructions, as stated in Circular No. 176, apply to assessments under the Wealth Tax and Estate Duty Acts. However, subsequent instructions allow for remedial actions to correct errors made by assessing officers even in summary-assessment cases. The directive advises addressing the matter with the local Accountant General accordingly, referencing a specific letter from the Directorate of Inspection (Income-tax and Audit).