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    <title>Section 50 of the Estate Duty, 1953-Relief from estate duty where court-fees have been paid for obtaining probate-Clarification regarding</title>
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    <description>Relief under Section 50 of the Estate Duty Act for court-fees paid to obtain probate is a statutory obligation on the Controller of Estate Duty and must be allowed even if the rectification time-limit has expired; the limitation provision does not apply to this relief, a position accepted by the Central Board of Direct Taxes.</description>
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