Instruction followed mutatis mutandis in respect of reference applications u/s 27(1) of Wealth-tax Act, s. 26(1) of Gift-tax Act and s.64(1) of Estate Duty Act.
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Reference application procedure: apply established Instruction No.999 mutatis mutandis to wealth, gift and estate duty references. The Board directs that the procedural regime in Instruction No. 999 (16 August 1976) be applied mutatis mutandis to reference applications under section 27(1) of the Wealth-tax Act, section 26(1) of the Gift-tax Act and section 64(1) of the Estate Duty Act, requiring uniform administrative handling and application of the same steps and internal processing set out in the earlier Instruction.
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Reference application procedure: apply established Instruction No.999 mutatis mutandis to wealth, gift and estate duty references.
The Board directs that the procedural regime in Instruction No. 999 (16 August 1976) be applied mutatis mutandis to reference applications under section 27(1) of the Wealth-tax Act, section 26(1) of the Gift-tax Act and section 64(1) of the Estate Duty Act, requiring uniform administrative handling and application of the same steps and internal processing set out in the earlier Instruction.
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