Relief from estate duty for property bequeathed to notified memorial fund when delivered under prescribed conditions. The Central Government directs that no estate duty shall be payable on property bequeathed to the Jawahar Lal Nehru Memorial Fund and actually delivered to the Fund after the notification, provided delivery occurs within the prescribed temporal windows measured from the notification, death, or grant of probate/letters of administration, and provided the property has been or is liable to be included in the deceased's estate such that estate duty has been levied and collected or is liable under the Estate Duty Act, 1953.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relief from estate duty for property bequeathed to notified memorial fund when delivered under prescribed conditions.
The Central Government directs that no estate duty shall be payable on property bequeathed to the Jawahar Lal Nehru Memorial Fund and actually delivered to the Fund after the notification, provided delivery occurs within the prescribed temporal windows measured from the notification, death, or grant of probate/letters of administration, and provided the property has been or is liable to be included in the deceased's estate such that estate duty has been levied and collected or is liable under the Estate Duty Act, 1953.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
