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of <h1>Central Government Grants Estate Duty Relief for Bequests to Nehru Memorial Fund under Section 33(2) of Estate Duty Act.</h1> The Central Government issued a notification granting relief from estate duty for property bequeathed to the Jawahar Lal Nehru Memorial Fund. This relief applies to both movable and immovable property of a deceased individual, provided the property was bequeathed to the fund, delivered within specific timeframes, and subject to estate duty under the Estate Duty Act, 1953. The notification specifies that no estate duty shall be payable on such property, leveraging powers under sub-section (2) of section 33 of the Estate Duty Act. The notification is identified as number 0165, dated February 3, 1984.
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