https://www.taxtmi.com/circulars?id=4744 Trustees of recognised provident funds may make limited payments to legal heirs without an Estate Duty Clearance Certificate, but their statutory liability for estate duty remains; any subsequent estate duty demand is to be met from the fund's Reserve and Forfeiture Account and may be recovered from payees under their indemnity. Trustees should secure an affidavit from claimants that the property does not attract estate duty and an indemnity bond/undertaking before payment. en-us Sat, 29 May 1982 00:00:00 +0530 Sat, 02 Aug 2008 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4744 Trustees of recognised provident funds may make limited payments to legal heirs without an Estate Duty Clearance Certificate, but their statutory liability for estate duty remains; any subsequent estate duty demand is to be met from the fund's Reserve and Forfeiture Account and may be recovered from payees under their indemnity. Trustees should secure an affidavit from claimants that the property does not attract estate duty and an indemnity bond/undertaking before payment. Circulars Income Tax Sat, 29 May 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4744