Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>CBDT Amends Form ED-53: Document Full Value of Immovable Property Before Issuing Certificate u/s 74(3.</h1> The Central Board of Direct Taxes (CBDT) has issued Instruction No. 246/CBDT dated December 8, 1970, to amend form ED-53 under the Estate Duty Act. The amendment requires the full value of any immovable property, whether mortgaged, leased, or sold, to be documented before issuing a certificate under section 74(3). This change aims to prevent errors where certificates were previously issued without verifying the property's sale price, resulting in incorrect estate duty assessments. The amended form will soon be printed, but cyclostyled copies may be used in the interim.