https://www.taxtmi.com/circulars?id=4795 Employers may make concessionary payments of provident fund balances, gratuity and pension to legal heirs without an estate duty clearance certificate, provided the claimant files an affidavit that the property does not attract estate duty and furnishes an indemnity bond indemnifying the employer against any subsequent estate duty liability; the employer's statutory liability remains unaffected but may be recovered from payees under the indemnity bond if estate duty is later claimed. en-us Fri, 28 Sep 1984 00:00:00 +0530 Sat, 02 Aug 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4795 Employers may make concessionary payments of provident fund balances, gratuity and pension to legal heirs without an estate duty clearance certificate, provided the claimant files an affidavit that the property does not attract estate duty and furnishes an indemnity bond indemnifying the employer against any subsequent estate duty liability; the employer's statutory liability remains unaffected but may be recovered from payees under the indemnity bond if estate duty is later claimed. Circulars Income Tax Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4795