https://www.taxtmi.com/circulars?id=4750 The Amendment Act inserts a new section treating the deceased's interest in buildings allotted or leased by cooperative housing societies and adds an exemption for certain deposits with such societies. It aligns valuation of one residential house with Wealth-tax Act methods and revises the Second Schedule to raise the exemption limit and restructure estate duty rates. en-us Mon, 30 Aug 1982 00:00:00 +0530 Sat, 02 Aug 2008 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4750 The Amendment Act inserts a new section treating the deceased's interest in buildings allotted or leased by cooperative housing societies and adds an exemption for certain deposits with such societies. It aligns valuation of one residential house with Wealth-tax Act methods and revises the Second Schedule to raise the exemption limit and restructure estate duty rates. Circulars Income Tax Mon, 30 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4750