https://www.taxtmi.com/circulars?id=4754 Discharge certificates under the Estate Duty Act, 1953 are to be issued with the assessment order where no estate duty is payable. If assessment results in a demand, the certificate should be issued after full collection of the duty without requiring an application. Section 67 does not prohibit issuing a certificate without an application and only requires issuance when an application is made. en-us Wed, 02 Feb 1983 00:00:00 +0530 Sat, 02 Aug 2008 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4754 Discharge certificates under the Estate Duty Act, 1953 are to be issued with the assessment order where no estate duty is payable. If assessment results in a demand, the certificate should be issued after full collection of the duty without requiring an application. Section 67 does not prohibit issuing a certificate without an application and only requires issuance when an application is made. Circulars Income Tax Wed, 02 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4754